CLA-2-16/21:S:N:N7:229-890196
Ms. Susan T. Moore
Fredy's European, Inc.
2025 Meadows Drive
Woodstock, GA 30188
RE: The tariff classification of five cheese spreads from Austria.
Dear Ms. Moore:
In your letter dated September 9, 1993, you requested a tariff
classification ruling on behalf of Donald A. Jacobs of Roswell,
Georgia, and Ernst Ternon of Traiskirchen, Austria.
The products in question are described as cheese spreads, and
will be imported in the following varieties,--namely, as PEPPERONI
Cheese Spread, TURKEY BREAST Cheese Spread, TUNA FISH Cheese
Spread, GORGONZOLA Cheese Spread and EGG Cheese Spread. According
to the information provided, these spreads will be imported packed
for retail sale in glass jars or plastic tubs containing from three
to nine ounces each, net weight.
PEPPERONI Cheese Spread is said to consist of Cream cheese
(Quark), margarine, mayonnaise, gelatine, margarine meitstercreme,
onions, green peppers, pepperoni (about 5.8 percent), mustard,
anchovy paste (about 0.4 percent), emulsifier, spices and sugar.
TURKEY BREAST Cheese Spread is said to consist of smoked
turkey breast (about 31 percent), mayonnaise, margarine
meitstercreme, Cream cheese (Quark), gelatine, mustard, peppers,
salt, caraway powder, granulated garlic and white pepper.
TUNA FISH Cheese Spread is said to consist of margarine,
mayonnaise, tuna fish in oil (about 23.28 percent), Cream cheese
(Quark), gelatine, salt, onions and white pepper.
GORGONZOLA CHEESE SPREAD is said to consist of Cream cheese
(Quark), margarine, mayonnaise and Blue cheese.
EGG Cheese Spread is said to consist of mayonnaise, egg,
margarine meitstercreme, Cream cheese, gelatine, chives, salt,
curry powder and white pepper.
The classification of merchandise under the Harmonized Tariff
Schedule of the United States, Annotated, is governed by the
General Rules of Interpretation. The first General Rule requires
that the classification of goods be determined according to the
terms of the headings and any relative section or chapter notes.
Legal Note 2 to Chapter 16 of the Harmonized Tariff states that
"Food preparations fall in this chapter provided that they
contain more than 20 percent by weight of sausage, meat, meat
offal, blood, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof. In cases where
the preparation contains two or more of the products mentioned
above, it is classified in the heading of chapter 16 corres-
ponding to the component or components which predominate by
weight. These provisions do not apply to the stuffed products
of heading 1902 or to the preparations of heading 2103 or 2104."
Following the above-referenced chapter note, both the TURKEY BREAST
Cheese Spread, which contains over 20 percent by weight of turkey
meat, and the TUNA FISH Cheese Spread, which contains over 20
percent by weight of tuna fish, are classifiable as preparations of
the products of Chapter 16,--that is, as products "of sausage,
meat, meat offal, blood, fish, etc." The balance of these items,
since they do not contain over 20 percent by weight of the goods of
chapter 16, are classifiable in chapter 21 as Food preparations
not elsewhere specified or included.
Accordingly, the applicable subheading for PEPPERONI 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:... Other:...
Other:... Other:...Other:...Other:...Containing sugar derived from
sugar cane and/or sugar beets. The rate of duty will be 10 percent
ad valorem.
The applicable subheading for TURKEY BREAST Cheese Spread will
be 1602.31.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other prepared or preserved meat, meat
offal or blood:...Of poultry of heading 0105:...Of turkeys...Other.
The rate of duty will be 10 percent ad valorem.
The applicable subheading for TUNA FISH Cheese Spread will be
1604.20.6090, Harmonized Tariff Schedule of the United States
(HTS), which provides for Prepared or preserved fish: caviar and
caviar substitutes prepared from fish eggs:...Other prepared or
preserved fish:...Other:...Other...Other. The rate of duty will be
6 percent ad valorem.
The applicable subheading for GORGONZOLA Cheese Spread and EGG
Cheese Spread 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