CLA-2-04:S:N:N7:231 812570
Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of processed Cheddar cheese from
Canada.
Dear Ms. Hagyard:
In your letter, dated July 13, 1995, you have requested a
tariff classification ruling on behalf of your client, Concept
Specialty Foods, Inc., Oakville, Ontario.
The product is comprised of cheese sticks made from processed Cheddar
cheese. The ingredients are processed Cheddar cheese (milk, bacterial
culture, rennet and/or pepsin and/or microbial enzymes), water, sodium
citrate, salt, sorbic acid, coloring, predust (toasted wheat crumbs,
modified corn starch, wheat flour, isolated soy protein, and vegetable oil),
batter (wheat flour, corn flour, skim milk powder, egg white powder, and
isolated soy protein), breading (bleached white flour, yeast, sugar, and
salt), and hydrogenated Canola oil.
The manufacture is performed thus: First, the raw processed cheese is
cut into 3/8 x 3/8 x 1 1/2 inch sticks. The sticks are coated with predust,
and battered and breaded with bread crumbs. Afterwards, they are par-fried
in hydrogenated Canola oil for 20-30 seconds, packaged, and frozen.
The applicable subheading for the processed Cheddar cheese sticks, if
imported in quantities that fall within the limits described in additional
U.S. note 18 to chapter 4, will be 0406.30.2400, Harmonized Tariff Schedule
of the United States (HTS), which provides for cheese and curd, processed
(process) cheese, not grated or powdered, 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 16 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 0406.30.2800, HTS, and the general rate of
duty will be US $1.407 per kilogram. In addition, products classified in
subheading 0406.30.2800, 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