Fettucine Alfredo Sauce Mix; Heading 2103, HTSUSA; Sauces and preparations therefor; NYRL 877840

HQ 952848 March 2, 1993 CLA-2 CO:R:C:F 952848 LPF CATEGORY: Classification TARIFF NO.: 2103.90.6090 Mr. David Blake Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: Fettucine Alfredo Sauce Mix; Heading 2103, HTSUSA; Sauces and preparations therefor; NYRL 877840 Dear Mr. Blake: This is in response to your letter dated October 28, 1992, on behalf of Griffith Laboratories. Your inquiry requests the proper classification of Culinary Magic Deluxe Fettucine Alfredo Sauce Mix under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted with your request for a binding ruling. FACTS: The Culinary Magic Deluxe Fettucine Alfredo Sauce Mix, imported from Canada, is a white, granular material comprised of spray dried butter (25.75%), skim milk powder (24%), cheese powder (17.55%), modified corn starch (14.08%), partially hydrogenated soybean oil (13%), salt (3.69%), calcium phosphate (1%), and less than one percent each of grated parmesan cheese, onion powder, lactic acid, and spice extract. The product, when mixed with hot water and heated, will yield a sauce to be used for fettucine alfredo. In New York Ruling Letter (NYRL) 877840, issued September 15, 1992, the identical product, imported in containers holding 1.36 kilograms, was classified in heading 2103, as a sauce. This ruling was requested in light of the fact that the subject product also will be imported in 25 kilogram drums. ISSUE: Whether the Fettucine Alfredo Sauce Mix, imported in 25 kilogram drums, is classifiable in heading 2103 as a sauce or preparation therefor or is classifiable elsewhere in the HTSUSA. -2- LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. Heading 2103, HTSUSA, provides, inter alia, for sauces and preparations therefor. The EN's to 2103 indicate that the heading includes: ...preparations, generally of a highly spiced character, used to flavour certain dishes (meat, fish, salads, etc.), and made from various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourings, etc.). Sauces are generally in liquid form and preparations for sauces are usually in the form of powders to which only milk, water, etc. need to be added to obtain a sauce. Our office agrees with the National Import Specialist that the product fits the description of a "preparation" for a sauce, as referred to in the EN's to 2103, and that, in this case, the size and type of container in which the product will be imported will not alter its classification as a sauce. The appropriate subheading is 2103.90.6090. HOLDING: The Culinary Magic Deluxe Fettucine Alfredo Sauce Mix, imported in 25 kilogram drums, is classifiable in subheading 2103.90.6090, HTSUSA, as "Sauces and preparations therefor...: Other: Other, Other: Other." The general column one rate of duty is 7.5 percent ad valorem. Assuming the product, imported from Canada, is an "originating good" as defined by General Note 3(c)(vii)(B), HTSUSA, it will enjoy certain tariff preferences under the United States - Canada Free Trade Agreement (CFTA). That rate of duty would be 3.7 percent ad valorem. Sincerely, John Durant, Director