HQ 086233: Protest for Further Review 3801-9-002368, filed December 13, 1989: Flavorings

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        HQ 086233

                       May 18, 1990

CLA-2:CO:R:C:G 086233 SER

CATEGORY:  Classification

TARIFF NO.: 2106.90.6099

District Director of Customs
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, Michigan  48266

     RE:  Protest for Further Review 3801-9-002368, filed
     December 13, 1989:  Flavorings

Dear Sir:

     This protest was filed August 25, 1989, against your
decision in the classification of flavorings shipped in bulk,
from entries identified as follows: entry number 112-1937441,
made April 10, 1989 and liquidated July 14, 1989; entry number
112-1937775, made April 14, 1989, and liquidated July 21, 1989;
and entry number 112-1938304, made April 19, 1989, and
liquidated July 21, 1989.  Our decision follows:

FACTS:

     The flavorings shipped in bulk were entered in subheading
2103.90, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for sauces and preparations
therefor; mixed condiments and mixed seasonings; other: other,
dutiable at 7.5 percent ad valorem.

     You liquidated the products at issue in subheading
2106.90.60, HTSUSA, which provides for food preparations not
elsewhere specified or included: other, dutiable at 9 percent ad
valorem.

ISSUE:

     Is the classification of the flavorings shipped in bulk at
issue, in subheading 2106.9060, HTSUSA, correct?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order.  GRI 1
provides that classification shall be determined according to the
terms of the Headings and any relative section or chapter notes.
                               -2-



Abiding by the principles of the General Rules of Interpretation,
a product that is described by a given heading is classified
there, without the need to resort to subsequent GRI's.

     The protestant contends that the proper classification for
these products is subheading 2103.90.6063, HTSUSA, which provides
for mixed condiments and mixed seasonings.  It is claimed that
the product at issue falls within this heading because it is
analogous to the mixtures discussed in the Explanatory Notes to
this heading.  The mixtures discussed contain one or more
flavoring or seasoning substances of chapters other than those
found in Chapter 9.  It is claimed that since these products
contain one or more flavorings or seasonings from products other
than those found in Chapter 9, these products should be included
in Heading 2103, HTSUS.

     It is Customs position that the product at issue is not
analogous to the exemplars of Heading 2103.  The mixed condiments
and mixed seasonings of Heading 2103, HTSUSA, are finished food
products that are used to add flavor to other foods.  The heading
does not include ingredients used to make such food flavorings.
It is clear from the product literature that the several items
here are ingredients used in the production of sauces and
seasonings, and therefore are not classifiable in Heading 2103,
HTSUSA.

     Further indication that the product at issue is precluded
from classification in Heading 2103, HTSUSA, is indicated by the
Explanatory Notes' exclusion of "protein hydrolysates . . . used
as additives in food preparations (heading 21.06)."  The products
at issue contain protein hydrolysate and are, therefore,
precluded from classification in this Heading.

     The products at issue, failing to be described in any other
heading, are classified in Heading 2106.

HOLDING:

     You should deny this protest.  The product at issue,
flavorings, are classified in subheading 2106.90.6099, HTSUSA.  A
copy of this decision should be attached to the Form 19 to be
returned to the protestant.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division