The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a soup base produced in the United States, and packaged in Canada; Article 509

NY E84855 July 30, 1999 CLA-2-98:RR:NC:2:228 E84855 CATEGORY: Classification TARIFF NO.: 9801.00.1097 Mr. David Stockwell Frank R. Stockwell Limited 1608 The Queensway Toronto, Ontario M8Z 1W9 Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a soup base produced in the United States, and packaged in Canada; Article 509 Dear Mr. Stockwell: In your letter dated July 19, 1999, on behalf of Wild Flavours, Inc., you requested a ruling on the status under the NAFTA of a soup base made in the United States and packaged in Canada. A sample, ingredients breakdown, and product specifications were submitted with your letter. The sample was examined and disposed of. Product FACF393, Turkey Soup Base, is a brown-colored powder, said to be composed of maltodextrin, salt, chicken fat, autolyzed yeast extract, dextrose, chicken flavor, onion powder, spice, silicon dioxide, cooked chicken, natural flavor, minced garlic, chicken stock, turkey broth, disodium inosinate and disodium guanylate, and oleoresin tumeric. With two exceptions, all ingredients will be products of the United States. The autolyzed yeast extract may be a product of the Netherlands, and the disodium inosinate and disodium guanylate will be a product of Japan. The ingredients will be blended in the United States and then exported to Canada, where it will be packaged in portioned pouches. The packaged article will then be imported into the United States, and sold to restaurants. The applicable tariff provision for the imported, packaged, Turkey Soup Base FACF393 will be 9801.00.1097, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad…other…other. The general rate of duty will be free. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division