CLA-2-19:OT:RR:E:NC:N2:228
Mr. Henrik Mortensen
Arla Foods, Inc.
645 Martinsville Road
P.O. Box 624
Basking Ridge, NJ 07920
RE: The tariff classification of a food product from Denmark
Dear Mr. Mortensen:
In your letter dated April 1, 2008 you requested a tariff classification ruling.
Product specifications, a production flow chart, and a digital image of the product were submitted with your letter. “50+ UF Danwhite,” identified as “Danish White Cheese with Vegetable Oil” on the package, is a white-colored cheese-like product said to be composed of approximately 72 percent milk, 21 percent palm oil, 3 percent salt, 3 percent acidity regulator, and a trace amount of rennet. The product is packed in 200- and 500-gram Tetra Bric containers.
The applicable subheading for the 50+ UF Danwhite, 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 (HTSUS), 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, HTSUS, and dutiable at the rate of $1.128 per kilogram. In addition, products classified in subheading 1901.90.3600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.06.29 to 9904.06.36, HTSUS.
For products classified in subheading 1901.90.3400, HTSUS, 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 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