CLA-2 CO:R:C:F 952848 LPF
Mr. David Blake
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: Fettucine Alfredo Sauce Mix; Heading 2103, HTSUSA; Sauces and
preparations therefor; NYRL 877840
Dear Mr. Blake:
This is in response to your letter dated October 28, 1992, on
behalf of Griffith Laboratories. Your inquiry requests the
proper classification of Culinary Magic Deluxe Fettucine Alfredo
Sauce Mix under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). A sample was submitted with your
request for a binding ruling.
FACTS:
The Culinary Magic Deluxe Fettucine Alfredo Sauce Mix,
imported from Canada, is a white, granular material comprised of
spray dried butter (25.75%), skim milk powder (24%), cheese
powder (17.55%), modified corn starch (14.08%), partially
hydrogenated soybean oil (13%), salt (3.69%), calcium phosphate
(1%), and less than one percent each of grated parmesan cheese,
onion powder, lactic acid, and spice extract. The product, when
mixed with hot water and heated, will yield a sauce to be used
for fettucine alfredo. In New York Ruling Letter (NYRL) 877840,
issued September 15, 1992, the identical product, imported in
containers holding 1.36 kilograms, was classified in heading
2103, as a sauce. This ruling was requested in light of the fact
that the subject product also will be imported in 25 kilogram
drums.
ISSUE:
Whether the Fettucine Alfredo Sauce Mix, imported in 25
kilogram drums, is classifiable in heading 2103 as a sauce or
preparation therefor or is classifiable elsewhere in the HTSUSA.
-2-
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 2103, HTSUSA, provides, inter alia, for sauces and
preparations therefor. The EN's to 2103 indicate that the
heading includes:
...preparations, generally of a highly spiced
character, used to flavour certain dishes (meat,
fish, salads, etc.), and made from various
ingredients (eggs, vegetables, meat, fruit,
flours, starches, oil, vinegar, sugar, spices,
mustard, flavourings, etc.). Sauces are generally
in liquid form and preparations for sauces are
usually in the form of powders to which only milk,
water, etc. need to be added to obtain a sauce.
Our office agrees with the National Import Specialist that the
product fits the description of a "preparation" for a sauce, as
referred to in the EN's to 2103, and that, in this case, the size
and type of container in which the product will be imported will
not alter its classification as a sauce. The appropriate
subheading is 2103.90.6090.
HOLDING:
The Culinary Magic Deluxe Fettucine Alfredo Sauce Mix,
imported in 25 kilogram drums, is classifiable in subheading
2103.90.6090, HTSUSA, as "Sauces and preparations therefor...:
Other: Other, Other: Other." The general column one rate of duty
is 7.5 percent ad valorem.
Assuming the product, imported from Canada, is an
"originating good" as defined by General Note 3(c)(vii)(B),
HTSUSA, it will enjoy certain tariff preferences under the United
States - Canada Free Trade Agreement (CFTA). That rate of duty
would be 3.7 percent ad valorem.
Sincerely,
John Durant, Director