Seasoning Wraps Classifiable as Seasoning, Not Paper, CBP Rules

Greaseproof papers with herbs and spices used in cooking chicken or fish are best classified based on seasoning rather than the paper, CBP said in a Dec.18 ruling. Nestle USA, through Pisani & Roll lawyer Michael Roll, sought the CBP ruling in HQ H282946. Nestle said the greaseproof paper imparts the essential character of the produce and should be classified in heading 4811 as paper, but CBP disagreed.

Consumers use the product by placing the chicken or fish inside the seasoning paper before cooking the food in a frying pan. The herbs and spices are transferred to the food during the cooking process, according to Nestle. The paper "efficiently transfers the herbs and spices to the fillet and prevents it from sticking to the pan, and the paper also prevents the herbs and spices from burning through direct contact with the pan," CBP said.

Here, "both the greaseproof papers and the herbs and spices each serve a significant function," CBP said. Nestle argued "that the essential character is imparted by the greaseproof papers, since their value exceeds that of the herbs and spices, they prevent burning of the foods and spices during the cooking process, and are essential in their role as a vehicle for the seasoning," CBP said. "Nevertheless, we find that the importance of the seasoning cannot be disregarded. Seasoning food is the very purpose of the product at issue," the agency said.

As a result, CBP ruled that the seasoning wraps are classifiable in subheading 2103.90.80 as “Sauces and preparations therefore; mixed condiments and mixes seasonings; mustard flour and meal and prepared mustard: Other: Other: Mixed condiments and mixed seasonings: Other.” That subheading includes a 6.4 percent duty rate, CBP said.