CLA-2-19:RR:NC:2:228 L87321
Mr. Henrik Mortensen
Arla Foods, Inc.
645 Martinsville Road
P.O. Box 624
Basking Ridge, NJ 07920
RE: The tariff classification of food preparation from Denmark.
Dear Mr. Mortensen:
In your letter dated September 13, 2005, and facsimile dated September 29, 2005, you requested a tariff classification ruling.
A description, production flow chart, and a photograph of a cheese product were submitted with your correspondence. Vegetable Danish Blue Cheese is described as white/slight yellow-colored with blue-green mold and irregular holes. It consists of milk, cream, vegetable oil, lactic acid culture, mould, rennet, lipase, and salt brine, with a total fat content of 28.6 percent. It will be imported in wheels measuring 4.7 inches high, 7.1 inches in diameter, weighing 6.6 pounds.
The applicable subheading for the Vegetable Danish Blue 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 4 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 $1.128 per kilogram.
For products classified in subheading 1901.90.3400, HTS, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered for consumption into the United States.
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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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