Ms. Karen Hope
Cattle Boyz Foods Ltd.
1109 Premier Way S.W.
Calgary, Alberta T2T 1L7 Canada
RE: The tariff classification of a salmon grilling kit from Canada
Dear Ms. Hope:
In your letter dated April 17, 2006 you requested a tariff classification ruling.
Two samples were submitted with your letter, a shrink-wrapped grilling kit and a plain wooden board. The samples were examined and disposed of. The Cedar Plank Grilled Salmon kit consists of a cedar board, a16-ounce glass bottle of Honey Hot BBQ Sauce, a 2-ounce sample packet of the sauce, a plastic shaker bottle containing 110 grams of a pepper blend seasoning, and a paper instruction card. The kit is shrink wrapped in plastic film, and is put up for retail sale.
The cedar board in the plastic-wrapped sample kit measures 5-1/2 inches x 12 inches x 5/8 inch and has all four corners completely rounded. In addition, the board has a rough combed finish on both wide surfaces. A second sample board, which you state will be the size of the board included in the product exported to the United States, measures 7 inches x 12 inches x 5/8 inch, is square cut and appears to have been planed. The Honey Hot BBQ Sauce is said to be composed of sugar and/or glucose-fructose, water, chili, vinegar, salt, modified corn starch, honey, hydrolyzed soy protein, garlic, spices, citric acid, potassium sorbate, and sodium bisulfite. The Pepper Blend Seasoning is composed of black pepper, red pepper, and sugar. The instruction card measures approximately 5-1/2 inches x 4-1/4 inches.
The applicable subheading for the Pepper Blend Seasoning will be 0904.20.7600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for dried or crushed or ground fruits of the genus Capsicum (peppers)… other…ground…other. The rate of duty will be 5 cents per kilogram.
The applicable subheading for the Honey Hot BBQ Sauce will be 2103.90.9091, HTSUS, which provides for sauces and preparations therefor… other…other…other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the instruction card will be 4901.10.0040, HTSUS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets…in single sheets…other. The rate of duty will be free.
The applicable subheading for the cedar grilling planks with rounded corner cuts will be 4421.90.9740, HTSUS, which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the square cut cedar boards will be 4407.10.0077, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm; coniferous; not treated, other cedar. The general rate of duty will be free.
The square cut cedar boards may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Stanley Hopard at 646-733-3029.
Robert B. Swierupski