N055655 N0 Ruling Active

The tariff classification of a salad topping

Issued April 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9998

Headings: 2106

Product description

An ingredients breakdown was submitted with your letter. The product is described as a salad topping consisting of approximately 20-25 percent textured soy flour, 15-20 percent, each, of rice crisp, sunflower seeds, and soybeans, 10-15 percent dried onion, 5-10 percent dried carrots, 1-5 percent dried red and green bell peppers and 0-5 percent dried parsley. The product is blended and bottled for retail sale. In your letter you suggest the salad topping should be classified in subheading 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for mixed condiments and mixed seasonings. We do not agree. Based on the ingredient composition and use, it will be classified elsewhere.

CBP rationale

The applicable subheading for the salad topping will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other… other…other.

Full text

N055655 April 1, 2009 CLA-2-21:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Amy M. Wert McCormick & Company, Inc. 18 Loveton Circle Sparks, MD 21152 RE: The tariff classification of a salad topping Dear Ms. Wert: In your letter dated March 24, 2009, you requested a tariff classification ruling. An ingredients breakdown was submitted with your letter. The product is described as a salad topping consisting of approximately 20-25 percent textured soy flour, 15-20 percent, each, of rice crisp, sunflower seeds, and soybeans, 10-15 percent dried onion, 5-10 percent dried carrots, 1-5 percent dried red and green bell peppers and 0-5 percent dried parsley. The product is blended and bottled for retail sale. In your letter you suggest the salad topping should be classified in subheading 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for mixed condiments and mixed seasonings. We do not agree. Based on the ingredient composition and use, it will be classified elsewhere. The applicable subheading for the salad topping will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other… other…other. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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