HQ 086769: Seasonings from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          HQ 086769

                       July 17, 1990

CLA-2 CO:R:C:G 086769 SLR

CATEGORY: Classification

TARIFF NO.: 2103.90.6063

Mr. J.D. Wells
President
Western Basic Ingredients, Ltd.
#6-85 Glacier Street
Coquitlam, BC
Canada  V3K 5Z1

RE: Seasonings from Canada

Dear Mr. Wells:

     This ruling is in response to your letter of March 29, 1990,
requesting the proper classification for Victor's Bologna
Seasoning and Victor's Wiener Seasoning under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

     The subject seasonings consist of various ingredients in a
proprietary formula.  Both products will be used as raw materials
in processed meat products.

ISSUE:

     What is the proper classification of the subject products
under the HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.

     Heading 2103, HTSUSA, provides, in pertinent part, for mixed
condiments and mixed seasonings.  The Explanatory Note to heading
2103 describe the products of this heading as:

          [P]reparations, generally of a highly spiced
          character, used to flavor certain dishes
          (meat, fish, salads, etc.), and made from
                              -2-

          various ingredients (eggs, vegetables, meat,
          fruit, flours, starches, oil, vinegar, sugar,
          spices, mustard, flavorings, etc.)....

The note further indicates that:

          [M]ixed condiments and mixed seasonings
          containing spices differ from spices and
          mixed spices of headings [0904 to 0910]
          in that they also contain one or more
          flavoring or seasoning substances of
          chapters other than Chapter 9, in such
          proportions that the mixture no longer
          has the character of a spice.

While the Explanatory Notes are not legally binding, they do
represent the official interpretation of the tariff at the
international level.

     The two products at issue are specially formulated food
preparations, highly spiced, based primarily on mustard powder,
and are used to flavor meats.  Although certain ingredients may
themselves fall in Chapter 9 (i.e., paprika, ground celery seed,
ground dill seed), the preponderance of other flavoring and
seasoning substances contained within each product suggests that
these mixtures no longer have the character of a spice.
Additionally, the inclusion by way of the Explanatory Notes of
"certain mixed seasonings for sausage making" within heading 2103
serves as a strong indication that the subject products are more
properly classifiable in Chapter 21.

HOLDING:

     The subject products are classifiable in subheading
2103.90.6063, HTSUSA, which provides for sauces and preparations
therefor; mixed condiments and mixed seasonings; mustard flour
and meal and prepared mustard: other, other, mixed condiments and
mixed seasonings, other.  The rate of duty is 7.5 percent
ad valorem.

     Articles classified in subheading 2103.90.6063, HTSUSA,
which have originated from the territory of Canada will be
entitled to a reduced tariff of 6 percent under the United
States-Canada Free Trade Agreement upon compliance with all
applicable regulations.

                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division