HQ H282946
CLA-2 OT:RR:CTF:TCM H282946 TSM
Michael E. Roll
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of Stouffer’s Seasoning Wraps.
Dear Mr. Roll,
This is in response to your request, on behalf of Nestle USA, Inc., dated January 11, 2017, for a ruling regarding the classification of Stouffer’s seasoning wraps seasoned cooking papers under the Harmonized Tariff Schedule of the United States (“HTSUS”). Pursuant to your request, a meeting regarding this matter was held with members of my staff on August 13, 2018.
FACTS:
The merchandise at issue is seasoned cooking papers, consisting of greaseproof paper (measuring approximately 19.685 cm x 16.51 cm) that is coated with various herbs and spices. The grease-proofing is achieved by a mechanical refining of the paper fiber just before the papermaking process on a paper machine. A silicone coating is applied in-line during the papermaking process to facilitate the release of the herbs and spices during cooking. Each retail package contains four sheets of seasoned cooking paper. At issue are three different herb/flavor variations, which are: (1) roasted garlic and lemon (containing, among others, salt, garlic granules and garlic powder, rosemary extract, sugar, coriander, tomato powder, onion powder, parsley leaves, onion powder, nutmeg, black pepper, lemon juice and turmeric); (2) lemon dill (containing, among others, rosemary extract, salt, garlic powder and garlic granules, onion powder, dill leaves, sugar, parsley leaves, pepper and turmeric); and (3) Italian countryside herb (containing, among others, rosemary extract, onion powder, tomato powder, basil leaf, parsley leaves, garlic powder, rosemary leaves, oregano leaves, black pepper and basil extract).
To use the paper, a consumer places chicken or fish in the herb-coated greaseproof paper and then places the paper containing the chicken or fish in a frying pan. During the cooking process, the herbs and spices are transferred to the chicken or fish, thereby seasoning it. The specific instructions are shown on the retail packaging. It is stated on the packaging that no oil is needed when cooking chicken or fish with this product. Your submission asserts that the greaseproof paper efficiently transfers the herbs and spices to the fillet and prevents it from sticking to the pan, and that the paper also prevents the herbs and spices from burning through direct contact with the pan.
ISSUE:
What is the tariff classification of the seasoned cooking papers?
LAW AND ANALYSIS:
Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods… those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
Mixtures, composite goods consisting of different materials or made up of different components, ...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
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The HTSUS provisions under consideration are as follows:
2103 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
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4811 Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810
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In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN VIII to GRI 3(b) gives guidance, stating that: “[T]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the good.”
EN to heading 21.03 provides, in relevant parts, as follows:
(A) SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS
This heading covers 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.
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Examples of products covered by the heading are: mayonnaise, salad dressings, Béarnaise, bolognaise (consisting of chopped meat, tomato purée, spices, etc.), soya sauces, mushroom sauce, Worcester sauce (generally made with a base of thick soya sauce, an infusion of spices in vinegar, with added salt, sugar, caramel and mustard), tomato ketchup (a preparation made from tomato purée, sugar, vinegar, salt and spices) and other tomato sauces, celery salt (a mixture of cooking salt and finely ground celery seeds), certain mixed seasonings for sausage making, and products of Chapter 22 (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking Cognac).
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Upon review, we find that the seasoned cooking papers at issue are composed of: (1) greaseproof paper, coated with silicone, and (2) various herbs and spices. The greaseproof paper is classified in heading 4811, HTSUS, which provides for “Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810.” The herbs and spices are classified in heading 2103, HTSUS, which provides for “Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.”
As discussed above, the subject merchandise is composed of greaseproof paper and mixed herbs and spices. Therefore, it qualifies as a composite good with separable components and must be classified accordingly. Specifically, composite goods are classified pursuant to GRI 3 (b), which provides in relevant part that composite goods are classified as if they consisted of the material or component which gives them their essential character. The term "essential character" is not defined within the HTSUS, GRIs or ENs. However, EN VIII to GRI 3(b) gives guidance, stating that: “[T]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the good.”
In the instant case, both the greaseproof papers and the herbs and spices each serve a significant function. The greaseproof papers efficiently transfer the herbs and spices to the meat during the cooking process. In addition, the papers prevent the meat from sticking to the pan while being cooked with no oil, and prevent the spices from burning through direct contact with the pan. In your submission you argue that the essential character is imparted by the greaseproof papers, since their value exceeds that of the herbs and spices, they prevent burning of the foods and spices during the cooking process, and are essential in their role as a vehicle for the seasoning.
Nevertheless, we find that the importance of the seasoning cannot be disregarded. Seasoning food is the very purpose of the product at issue. Moreover, according to the information submitted, the weight of the herbs and spices exceeds that of the paper. In addition, the three variations of the product at issue are sold by the types of seasonings – “lemon dill,” “roasted garlic and lemon,” and “Italian countryside herbs.” The product’s packaging, included with your request as Exhibit A, contains statements such as “cooking creations,” “seasoning wraps,” “roasted garlic & lemon,” “Italian countryside herb,” “lemon dill,” “no artificial flavors” and “seasoned cooking papers.” We find that these statements mostly describe the seasoning aspect of the product. Therefore, it is our position that the essential character of the product at issue is determined by the herbs and spices. It follows then, that they are classified as “Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard” of heading 2103, HTSUS.
In your submission, you referenced NY N015138, dated August 17, 2007, in which seasoning sheets were classified as seasonings in heading 0904, and 2103, HTSUS. You argued that the removable seasoning food film, designed to be applied to meat, poultry or fish for a specified time and removed prior to cooking, differs from the product at issue here in that the essential character of the food film addressed in NY N015138 is imparted solely by the seasoning component. You further argued that, in contrast, the essential character of the greaseproof papers at issue here is imparted by the cooking papers. Upon review, we disagree. Although, unlike the food film at issue in NY N015138, the product at issue remains on the food during the cooking process, consistent with the foregoing we find that its essential character is nevertheless imparted by the herbs and spices, which are the very purpose of the subject product.
Based on the foregoing, we conclude that the seasoning wraps at issue are classified in heading 2103, HTSUS, which provides for “Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.”
HOLDING:
By application of GRI 3(b), we find that the merchandise at issue is properly classified under heading 2103, HTSUS. Specifically, it is classified under subheading 2103.90.80, HTSUS, which provides for “Sauces and preparations therefore; mixed condiments and mixes seasonings; mustard flour and meal and prepared mustard: Other: Other: Mixed condiments and mixed seasonings: Other.” The 2018 column one, general rate of duty is 6.4%. 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 the internet at www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Elizabeth G. Jenior, Acting Chief Food, Textiles and Marking Branch