Tariff Classification Advance Ruling
'Sensient Seasonings'

Applicant

Brev Chesky
The Saskatchewan Food Industry Development Centre Inc
117-54 Innovation Blvd
Saskatoon Saskatchewan S7N 2V3

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of 'Sensient Seasonings' (Flaming Hot Chili SN2000029362, Chili Lime SN2000029363, Salsa Verde SN2000029361, Chili Cheese SN2000029364 and Masala SN2000029121). These products are exported from Sensient Flavors LLC,  5115 Sedge Blvd., Hoffman Estates, IL 60192, USA.

TRS Number: 277258
Classification Number: 2103.90.20.00
Effective Date:

Product Description

The products under review are five different flavors (Flaming Hot Chili, Chili Lime, Salsa Verde, Chili Cheese and Masala) of food seasonings. The seasonings are used to flavour savory snacks. All five seasonings have a high spice character which varies depending on the product. The goods all contain a carrier of maltodextrin, with an assortment of spices specific to each flavour. As per the information on the Sensient Web site the products are designed to match certification and label requirements, including: natural, vegetarian, Kosher-certified, Halal-certified, GMO-free and organic.

Analysis and Justification

The good meets the terms of heading 21.03 - Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

Furthermore, the Explanatory Notes (EN) to heading 21.03 provide for mixed condiments and mixed seasonings containing spices that differ from the spices and mixed spices of headings 09.04 to 09.10 that no longer have the essential character of a spice within the meaning of Chapter 9 are to be classified under this heading.

In addition, Memorandum D10-14-35, The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings explains the Agency's administrative policy for the tariff classification of sauces, sauce preparations, mixed condiments and mixed seasonings of heading 21.03 of the Customs Tariff.

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

In accordance with GIRs 1, and 6 the five flavours of mixed seasonings are classified under 2103.90.20.00.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that is considered reason to believe for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.

All D-Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.

CBSA Contact

Aveluy Ramsay
A/Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2016-012414

Date modified: