N311655

N311655 May 22, 2020 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification, Country of Origin TARIFF NO.: 2103.90.7400, 2103.90.7800 Ms. Elizabeth A. McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The classification and country of origin of seasoned salt from India Dear Ms. McGuffin: In your letter dated May 7, 2020, you requested a classification and a country of origin ruling. Photographs, an ingredients breakdown, and a narrative description of the manufacturing process were submitted with your letter. The seasoned salt is said to contain approximately 62 percent salt from India, 16 percent sugar from India, 7 percent paprika from India, China, Spain, and Mexico, 4 percent onion from India and Egypt, 4 percent turmeric from India, Myanmar, and Ethiopia, 3 percent garlic from India and China, 2 percent black pepper from India, Indonesia, Vietnam, Sri Lanka, Brazil, Ethiopia, Tanzania, and Ecuador, 2 percent corn starch from India, and 1 percent silicon dioxide from India. The ingredients are then mixed together in India, and the finished product is packaged in retail containers, 8 ounces, net packed. The product is shipped to their final destination, the United States. The applicable subheading for the seasoned salt, if imported in quantities that fall within the limits described in additional U.S. note 4 to chapter 21, will be 2103.90.7400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings described in additional U.S. note 3 to this chapter…described in additional U.S. note 4 to this chapter and entered pursuant to its provisions. The general rate of duty will be 7.5 percent ad valorem. If the quantitative limits of additional U.S. note 4 to chapter 21 have been reached, the product will be classified in subheading 2103.90.7800, HTSUS, and dutiable at the general rate of 30.5 cents per kilogram plus 6.4 percent ad valorem. You inquire as to the country of origin of the seasoned salt from India. The paprika, onions, turmeric, garlic and black pepper are said to be from various countries, then shipped to India where they are mixed together with salt and sugar and repackaged in retail packages, 8 ounces, net packed. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. As defined in 19 CFR 134.1(b), "country of origin" means the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to change the country of origin of the article. A substantial transformation is said to occur when, after further processing or manufacture, an article emerges having a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments, Inc. v. United States, 69 CCPA 152, 681 F. 2d 778 (1982).19 CFR 134.35 and Headquarters Ruling Letters (HRLs) 555982, dated August 2, 1991. However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred. Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983). Substantial transformation determinations are based on the totality of the evidence. See Headquarters Ruling (HQ) W968434, date January 17, 2007, citing Ferrostaal Metals Corp. v. United States, 11 CIT 470, 478, 664 F. Supp. 535, 541 (1987). In the present case, the mixing together of ingredients to create the finished product results in a substantial transformation. The ingredients lost their separate identities and became an integral part of a new product. Therefore, the country of origin of the seasoned salt is India. Therefore, marking the individual packages of seasoned salt with “The product is manufactured in the state of Tamilnadu in India,” as suggested in your letter, would be an acceptable marking. 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 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 ww.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 Josephine Heaning at josephine.heaning@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division