CLA-2-04:OT:RR:NC:N2:231
Ms. Valerie Holtrop
Schreiber Foods Inc.
PO Box 19010
Green Bay, WI 54307-9010
RE: The tariff classification of enzyme-modified cheese.
Dear Ms. Holtrop:
In your letters dated February 17 and March 6, 2015, you requested a tariff classification ruling.
The product in question is identified as “enzyme-modified cheese” (“EMC”). You state that it is made as follows:
The product starts as a slurry of ground cheeses, water and emulsifying agents. The blend is heat treated and cooled. Enzymes are added to promote flavor development. After the desired amount of flavor development is achieved, the mixture is heated to deactivate the enzymes. The product is then packaged for storage and future sale.
Two versions of the EMC will be offered: Cheddar flavor and Swiss flavor. In the production of the former, a Cheddar-type cheese will be used in the slurry, whereas in the production of the latter, a characterizing Swiss-type cheese mixed with various bland, non-characterizing cheeses will be used in the slurry.
The finished EMCs, which are said to have a pungent, salty flavor, will be used as ingredients in other food products to adjust fat content and provide cheese flavor.
The applicable subheading for both versions of the above described enzyme-modified cheese will be 0406.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: processed (process) cheese, not grated or powdered.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
If you have any questions regarding the ruling, contact National Import Specialist Nathan Rosenstein at the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division