CLA-2-04:S:N:N7:231 811699
Mr. Russ Holmgren
Fritz Companies, Inc.
Hemisphere Center
Routes 1 & 9 South
Newark, NJ 07114
RE: The tariff classification of process cheese spread from
Canada.
Dear Mr. Holmgren:
In your letter, which is undated, and received by this office
on June 14, 1995, you have requested a tariff
classification ruling on behalf of
your client, Kraft General Foods, Inc., Ryebrook, NY.
The products are described as follows:
1. Cheez Whiz Medium Cheese and Salsa Dip - item 1410. The ingredients are
Cheddar cheese (milk, cheese culture, salt, and enzymes), water, whey, milk
fat, tomatoes, sodium phosphate, tomato juice, jalapeno peppers, salt,
vinegar, sodium alginate, dried red bell peppers, sorbic acid, lactic acid,
dried onions, dried green bell peppers, coloring, oleoresin paprika, natural
flavor, spice, and dried garlic. In your correspondance you indicate that
the cheese will contain, by weight, a moisture content of 53 percent, 25
percent fat, and 2.2 percent salt.
2. Cheez Whiz Mild Cheese and Salsa Dip - item 1411. The ingredients are
Cheddar cheese (milk, cheese culture, salt, and enzymes), water, whey, milk
fat, tomatoes, sodium phosphate, tomato juice, salt, jalapeno peppers, sodium
alginate, vinegar, dried red bell peppers, sorbic acid, lactic acid, dried
onions, dried green bell peppers, coloring, oleoresin paprika, natural
flavor, spice, and dried garlic. You state that the cheese will contain, by
weight, a moisture content of 53 percent, 25 percent fat, and 2.2 percent
salt.
The applicable subheading for the Cheez Whiz Medium Cheese and Salsa
Dip (item 1410), and the Cheez Whiz Mild Cheese and Salsa Dip (item 1411),
if imported in quantities that fall within the limits described in additional
U.S. note 18 to chapter 4, will be 0406.30.6500, Harmonized Tariff Schedule
of the United States (HTS), which provides for cheese and curd, processed
(process) cheese, not grated or powdered, other, including mixtures of the
above, other, containing, or processed from Cheddar cheese, described in
additional U.S. note 18 to chapter 4 and entered pursuant to its provisions.
The general rate of duty will be 10 percent ad valorem. If the quantitative
limits of additional U.S. note 18 to chapter 4 have been reached, the product
will be classified in subheading 0406.30.6700, HTS, and the general rate of
duty will be US $1.407 per kilogram. In addition, products classified in
subheading 0406.30.6700, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.05.59 - 9904.05.73, HTS.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177.
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport