CLA-2-21:RR:NC:2:228 J81714

Mr. James F. Morgan
PBB Global Logistics
833-D Airport Park Road
Glen Burnie, MD 21061

RE: The tariff classification of a blue cheese dressing from Canada

Dear Mr. Morgan:

In your letter dated March 10, 2003, on behalf of Giraffe Beverages, Brampton, Ontario, Canada, you requested a tariff classification ruling.

The product is described as a ready to use blue cheese dressing or dip, composed of 50 percent vegetable oil, 27 percent water, 9.8 percent vinegar, 3.2 percent blue cheese, 2.4 percent whey powder, 1.9 percent egg yolk, 1.7 percent each of modified corn starch and salt, one percent sugar, and less than one percent flavoring, citric acid, pepper, and preservatives. The dressing will be imported in one-gallon, non-retail jugs and in retail containers holding approximately 12 ounces.

The applicable subheading for the blue cheese dressing will be 2103.90.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…other…other…other salad dressings. The rate of duty will be 6.4 percent ad valorem.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division