CLA-2-19:RR:NC:2:228 E83220
Mr. Stefan Lendzian
Oerum Factory Ltd.
P.O. Box 104
9320 Hjallerup Denmark
RE: The tariff classification of food products from Denmark.
Dear Mr. Lenzian:
In your letter dated June 3, 1999, you requested a tariff classification ruling.
Oerum Balance (cream cheese modified with vegetable oil) and Oerum Combi White (Feta cheese modified with vegetable oil) are white colored, semi-soft, filled cheeses used with or to prepare a variety of foods such as sandwiches, pizza, salads, baked goods, etc. The Oerum Balance consists of vegetable oil, skim-milk powder, milk protein concentrate, salt, and lactic starter culture. The Oerum Combi White contains vegetable oil, skim-milk powder, milk protein concentrate, salt, and vegetable rennet and lactic starter culture. The cheeses are sold in various sizes for retail and industrial use.
The applicable subheading for the Oerum Combi White (Feta cheese) and Oerum Balance (cream cheese), if imported in quantities that fall within the limits described in additional U.S. note 23 to chapter 4, will be 1901.90.3400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404…not elsewhere specified or included…other…margarine cheese…described in additional U.S. note 23 to chapter 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 23 to chapter 4 have been reached, the product will be classified in subheading 1901.90.3600, HTS, and dutiable at the rate of $1.161 per kilogram. In addition, products classified in subheading 1901.90.3600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.29 to 9904.06.36, HTS.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division