CLA-2-21:S:N:N7:229-890118
Ms. Micky Adenis, Import Manager
Bongrain Cheese U.S.A.
400 S. Custer Avenue
New Holland, PA 17557
RE: The tariff classification of "Menu fromage" brand cheese-based
patties from France.
Dear Ms. Adenis:
In your letter dated May 21, 1993, you requested a tariff
classification ruling.
The products in question consist of breaded, cheese-based
patties, which will be imported in retail packages under the brand
name, "Menu fromage." The product, designated "Le Steak du
Fromager," comes in two varieties,--namely, as "Le Steak du
Fromager au jambon" (with ham) and with oignons et fines herbes
(onions and herbs). "Le Steak du Fromager au jambon" is said to
consist of 39 percent cheese, 28.8 percent meat (16.3 percent pork
and 12.5 percent turkey meat), 21.0 percent water, and less than 5
percent by weight of other ingredients, such as bread crumbs,
vegetable oil, wheat flour, milk proteins, egg white, seasonings
and flavoring. "Le Steak du Fromager oignons et fines herbes"
(with onions and herbs) is said to consist, by weight, of 49.0
percent cheese, 19.5 percent water, 13.2 percent turkey, 8 percent
onion, and less than 5 percent of other ingredients such as bread
crumbs, vegetable oil, wheat flour, milk proteins, seasonings,
fines herbes and flavoring.
The applicable subheading for "Le Steak du Fromager au jambon"
(with ham) will be 1602.49.9000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Other prepared or
preserved meat, meat offal or blood:...Of swine:...Other:...Other:
...Other. The rate of duty will be 10 percent ad valorem.
The applicable subheading for "Le Steak du Fromager oignons et
fines herbes" (with onion and herbs) will be 2106.90.6599,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Food preparations not elsewhere specified or
included:...Other: ...Other:...Other:...Other:...Other:... Other:
...Other:...Other. 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