N120464 N1 Ruling Active

The tariff classification of a seasoning from Finland

Issued September 9, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2103.90.8000

Headings: 2103

Product description

The product is a reduced-sodium food ingredient composed of a blend of “Smart Salt SMS Concentrate” and 50 percent or 60 percent sodium chloride (salt). The SMS Concentrate ingredient is a crystalline powder composed of magnesium chloride, ammonium chloride, potassium chloride, and an anticaking agent (silicon dioxide or calcium silicate). The SMS/sodium chloride blend is used in the same manner as salt in a variety of food applications.

CBP rationale

The applicable subheading for this product will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings…other.

Full text

N120464 September 9, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2103.90.8000 Mr. Chris Henderson Phil Patterson, Inc. 1209 Harney Street Omaha, NE 68102 RE: The tariff classification of a seasoning from Finland Dear Mr. Henderson: In your letter dated August 25, 2010, on behalf of The Scoular Company, Minneapolis, MN, you requested a tariff classification ruling. The product is a reduced-sodium food ingredient composed of a blend of “Smart Salt SMS Concentrate” and 50 percent or 60 percent sodium chloride (salt). The SMS Concentrate ingredient is a crystalline powder composed of magnesium chloride, ammonium chloride, potassium chloride, and an anticaking agent (silicon dioxide or calcium silicate). The SMS/sodium chloride blend is used in the same manner as salt in a variety of food applications. The applicable subheading for this product will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings…other. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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