CLA-2-21:S:N:N7:228
Ms. Susan T. Moore
Fredy's European, Inc.
2025 Meadows Drive
Woodstock, GA 30188
RE: The tariff classification of cheese spreads from Austria
Dear Ms. Moore:
In your undated letter, received by our Savannah office on
July 15, 1993, you requested a tariff classification ruling.
Ingredients breakdowns for two cheese spreads were submitted with your
letter. The basic ingredients for both products are cream cheese (over 50
percent), margarine, gelatin, and vegetable oil. The garlic flavored
spread contains salt, garlic powder, garlic salt, emulsifier, and fresh
garlic. Another variety, called "spring spread," contains leeks, onions,
chives, salt, parsley, sugar, emulsifier, garlic powder, garlic salt, and
ground pepper. Both products will be packed for retail sale in glass jars
or plastic tubs containing 3.57 ounces, net weight.
The applicable subheading for the "spring" cheese spread will be
2106.90.6597, Harmonized Tariff Schedule of the United States (HTS), which
provides for food preparations not elsewhere specified or included...
other...other...containing sugar derived from sugar cane and/or sugar
beets. The garlic spread will be classified in subheading 2106.90.6599,
HTS, which provides for food preparations not elsewhere specified or
included...other...other...other. In both cases, the rate of duty will be
10 percent ad valorem.
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