The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a food ingredient from Canada; Article 509

NY B88943 September 17, 1997 CLA-2-19:RR:NC:2:228 B88943 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. J. Frank McCormac McCormick Canada Inc. 3340 Orlando Drive Mississauga, Ontario Canada L4V 1C7 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a food ingredient from Canada; Article 509 Dear Mr. McCormac: In your letter dated August 18, 1997, you requested a ruling on the status of a seasoning from Canada under the NAFTA. A sample and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. The Cara Mashed Potato Gravy Mix, product no. 95564, is a light brown powder consisting of 25-35 percent wheat flour, 15-20 percent modified corn starch, 10-15 percent each of hydrolyzed plant protein, and whey powder, 5-10 percent potato starch, 1-5 percent each of hydrolyzed plant protein, hydrogenated vegetable oil, beef fat, salt, enhancer, and autolyzed yeast extract, and less than one percent each of onion powder, paprika, beef extract, disodium inosinate, disodium guanylate, and thyme. The majority of the ingredients are products of the United States and Canada. The paprika and thyme are products of Spain, the potato starch is from denmark, the beef extract is from Brazil, and the disodium inosinate and disodium guanylate is from Japan. In Canada, the ingredients are mixed into a consistent blend, and packaged into 50 pound bags. The product will be used to make a gravy for mashed potatoes. The applicable tariff provision for the Cara Mashed Potato Gravy Mix, product no. 95564, will be 1901.90.9095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of flour, meal, starch, or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included...other...other...other... The general rate of duty will be 8.2 percent ad valorem. Each of the non-originating materials used to make the food ingredient has satisfied the changes in tariff classification required under HTSUSA General Note 19(t)/19/6. The product will be entitled to a 1 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division