CLA-2 CO:R:C:F 089051 ALS
Mr. David Kennedy
W.Y. Moberly, Inc.
P.O. Box 154
Sweetgrass, Montana 59484
RE: Salad Topping Consisting of Roasted Grains, Vegetables, and
Seeds Put up in Retail Packages.
Dear Mr. Kennedy:
This is in response to your letter of March 1, 1991, addressed
to our New York Area Office, for a classification ruling on the
referenced salad topping. You noted that our New York Seaport Area
Office had previously provided you with a ruling on a similar
product but that the current product differed therefrom in that it
does not have lentils. A sample of the finished product and
samples of the individual components were submitted.
FACTS:
The article at issue, according to the information submitted,
consists of a salad topping composed of 35 percent wheat, 20
percent oats, 15 percent sunflower kernels, 15 percent green peas
and 15 percent yellow peas. The composition of this topping, known
as Salad Gold: Multi Blend, differs from a similarly named product
which was the subject of New York Ruling Letter (NYRL) 856196,
dated November 15, 1990. The various components are either grown
in Canada or the United States and are roasted and otherwise
processed in Canada.
- 2 -
ISSUE:
What is the proper classification of a multi blend product
containing roasted cereal grains, vegetables, and seeds?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under the
Harmonized Tariff Schedules of the Untied States Annotated
(HTSUSA). GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff and any
relative section and chapter notes and, unless otherwise required,
according to the remaining GRI's taken in order. If GRI 1 fails
to classify the goods, and if the heading and legal notes do not
otherwise require, the remaining GRI's are applied, taken in order.
Although the prior referenced ruling utilized GRI 3(c) in
reaching the conclusion as to the appropriate tariff
classification, we believe that the subject article can be
classified by reference to GRI 1.
In considering the headings under which the article may be
classified, we noted that the individual ingredients would fall in
different chapters of the HTSUSA. The grains, vegetables and seeds
have each been processed to an extent that they are not
classifiable chapters 11, 7 or 12, HTSUSA, respectively.
Therefore, the cereal grains would come under chapter 19, HTSUSA
and the vegetables and seeds would come under chapter 20, HTSUSA.
Subheadings 2005.90 and 2008.92, HTSUSA, while describing certain
edible mixtures, are more limited in the variety of ingredients
than the subject article.
We next considered the provisions of chapter 21, HTSUSA, and,
in particular, Heading 2106, which covers food preparations not
provided for elsewhere. In connection therewith, we referred to
Explanatory Note (EN) 96.12, which cover Heading 2106, and
represents the official interpretation of the Harmonized System at
the international level. This EN covers several types of mixtures.
While the EN does not specifically cover mixtures of the type under
consideration and some of the mixtures it covers are, what might
be termed, intermediate products, products which will be used as
an ingredient in making something else, we believe it shows that
this heading is meant to cover the subject article. In this
regard, we noted that Heading covers - 3 -
preparations for use for human consumption. We believe that this
confirms the intent to include human food preparation composed of
several disparate ingredients in Chapter 21, HTSUSA.
HOLDING:
The Salad Gold Multi Blend product, consisting of roasted
wheat grains, oat grains, peas and sunflowers, is a human food
preparation classifiable under subheading 2106.90.6099, HTSUSA,
and dutiable at a general rate of 10 per cent ad valorem.
If the article is goods originating in Canada or a product of
Canada, in accordance with the United States - Canada Free Trade
Agreement (FTA), it may eligible for a reduced rate of duty, 7 per
cent ad valorem, upon compliance with the provisions of the FTA and
section 10.301 et seq., Customs Regulations
(19 CFR 10.301 et seq.).
NYRL 856196, which considered a prior formulation of Salad
Gold Multi Blend, is modified, as to that item, to conform with
this holding.
Sincerely,
John Durant, Director
Commercial Rulings Division