CLA-2-21:OT:RR:NC:N2:228
Ms. Sandra Bastien
Laboratoire COP
60 Jean-Proulx
Gatineau, J8Z 1W1
Canada
RE: The tariff classification of a BBQ trail mix from Canada
Dear Ms. Bastien:
In your letter dated October 29, 2021, you requested a tariff classification ruling.
An ingredients breakdown, narrative description of the manufacturing process and a picture of the product accompanied your inquiry.
The subject merchandise is described as a BBQ trail mix that will be marketed as a snack. The BBQ trail mix is also claimed to be a source of protein as part of a weight loss program. The product is said to be comprised of a blend of unroasted pumpkin seed kernels, sea salt roasted fava beans, and BBQ milk protein crisps. The BBQ milk protein crisps are said to contain milk protein isolate, canola oil, sugar, salt, yeast, spices, dehydrated tomato, smoke flavor, onion powder, yeast extract, red hot sauce powder, citric acid and garlic powder. In Canada, the three constituent ingredients are weighed, mixed, and packaged for retail sale in 39-gram bags. Each bag of the BBQ trail mix will be packed in cartons of seven bags, with a net weight of 273 grams.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). 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 GRI may then be applied in order. GRI 6 provides the mechanism for determining the classification of goods under the subheadings of a heading.
When goods are classifiable under two or more subheadings the provisions of GRI 3 must be followed. GRI 3 provides, in pertinent part, the following: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, 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. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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. (c) 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.
In your letter, you suggested that the product may be classified under subheading 2106.90.9897, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . containing sugar derived from sugar cane and/or sugar beets. Based on the composition of the ingredients and the manufacturing information provided, the product will be classified elsewhere.
Of the different components in the mix, no one ingredient imparts the essential character. As such, it will be classified pursuant to GRI 3(c) which states: When goods cannot be classified by referencing GRI 3 (a) or GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
In accordance with GRI 3(c), the applicable subheading for the BBQ trail mix will be 2106.90.8200, HTSUS, which provides for food preparations not elsewhere specified or included … other … other … containing over 10 percent by weight of milk solids … other … other. The general 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 the World Wide Web at https://hts.usitc.gov/current.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division