CLA-2-4:RR:NC:2:228 D80685
1905.90.1041
Mr. Lone J. Hune
Royal Danish Embassy
3200 Whitehaven Street, N.W.
Washington, D.C. 20008-3683
RE: The tariff classification of frozen stuffed puff pastry and
cheese specialties from Denmark.
Dear Mr. Hune:
In your letters dated July 9, 1998, and July 16, 1998, you
requested a tariff classification ruling.
Illustrative literature and ingredients breakdowns were
submitted with your letter. Feta Bake (nuggets) are bite sized,
square-shaped, breaded cheese pieces consisting of 50 percent
Danish Feta cheese, 37.5 percent breadcrumbs, and 12.5 percent
vegetable oil, weighing 8 grams each. Mini Camembert are breaded
cheese rounds consisting of 72 percent Camembert cheese, 24
percent breadcrumbs, and 4 percent vegetable oil, weighing 25
grams each. Camembert Bakes are breaded cheese rounds consisting
of 66.6 percent Camembert cheese, 26.6 percent breadcrumbs, and 6
percent vegetable oil, weighing 75 grams each. Brie Parcels and
Camembert Parcels are round, pre-baked puff pastries stuffed with
Brie or Camembert cheese, and black currant or black cherry
puree, weighing 75 grams each. The Parcels are put up in boxes
weighing 150 grams, net weight, two to a box. Feta En Croute
(Feta Pieces) are square-shaped, pre-baked, puff pastries stuffed
with spinach or ratatouille filling, weighing 130 grams each.
The Feta En Croute are put up in boxes weighing 260 grams, net
weight, two to a box. All products are imported frozen, prepared
by heating in an oven, and served as either snacks, appetizers or
entrees.
The applicable subheading for the Feta Bake (nuggets), when
made from sheep's milk, will be 0406.90.5900, Harmonized Tariff
Schedule of the United States (HTS), which provides for cheese
and curd... other...other cheeses, and substitutes for cheese,
including mixtures of the above...cheeses made from sheep's
milk...other. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the Mini Camembert, the
Camembert Bakes and the Feta Nuggets (when made from cow's milk),
if imported in quantities that fall within the limits described
in additional U.S. note 16 to chapter 4, will be 0406.90.9500,
Harmonized Tariff Schedule of the United States (HTS), which
provides for cheese and curd, other cheese, other cheeses, and
substitutes for cheese, including mixtures of the above, other,
including mixtures of the above, other, other, containing cow's
milk (except soft-ripened cow's milk cheese), described in
additional U.S. note 16 to chapter 4 and entered pursuant to its
provisions. The rate of duty will be 10 percent ad valorem. If
the quantitative limits of additional U.S. note 16 to chapter 4
have been reached, the product will be classified in subheading
0406.90.9700, HTS, and will be dutiable at US $1.598 per
kilogram. In addition, products classified in subheading
0406.90.9700, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.06.38 - 9904.06.49,
HTS.
The applicable subheading for the Brie Parcels, Camembert
Parcels, and Feta En Croute with Spinach filling or Ratatouille
filling will be 1905.90.1041, HTS, which provides for bread,
pastry, cakes, biscuits and other bakers' wares, whether or not
containing cocoa...other...bread pastry cakes, biscuits and
similar baked products...whether or not containing chocolate,
fruit, nuts or confectionery...frozen... pastries, cakes and
similar sweet baked products. The rate of duty will be free.
An import license, issued to the importer by the United
States Department of Agriculture, will be required at the time
the Mini Camembert and the Camembert Bakes are entered for
consumption into the United States.
Questions regarding licensing procedures and applications
for licenses to import cheese subject to quota should be
addressed to:
U.S. Department of Agriculture Foreign Agricultural Service
Import Policies and Trade Analysis Division
Att: Dairy Import Group, Rm. 5531, So. Bldg.
Washington, DC 20250-1000
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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division