CLA-2-4:RR:NC:2:228 G85242
Mr. Julian B. Heron
Tuttle Taylor & Heron
1025 Thomas Jefferson Street, NW
Suite 407 West
Washington, DC 20007-5201
RE: The tariff classification of cheese sauce preparations from Australia and New Zealand
Dear Mr. Heron:
In your letter dated December 12, 2000, on behalf of International Custom Products, Inc., DuBois, PA, you requested a tariff classification ruling.
Ingredients breakdowns, technical specifications, a description of the manufacturing process, and sample recipes showing how the products are used, were submitted with your letter. “Preparation 101” is a human food preparation which serves as the base for cheese sauces, soups, and dressings. Users of the product need only add water, color and flavoring if desired, and cook, to prepare a sauce or dressing. Preparation 101 is produced in three flavors (Sharp, Italian, and Swiss), and each flavor has seven possible ingredient formulations, identified in your letter as 1A to 1G. Ingredients common to each formula are cheese (over 60 percent), milk protein concentrate, whey, casein, zanthan gum, sodium citrate, lactic acid, salt, and water. Other ingredients, depending on the variety, are anhydrous milkfat, soybean oil, coconut oil, whey protein concentrate, and carboxymethylcellulose. Preparation 101 is said to have a fat content of from 32.5 to 37 percent, from 34 to 36 percent moisture, and from 20 to 28 percent protein. It will be imported in frozen condition, in bulk packaging weighing 25-kilograms or more.
The applicable subheading for Preparation 101, Sharp flavor, formulas 1A, 1B, and 1G, if from Cheddar cheese only, and if entered under quota, will be 0406.90.0890, HTS, which provides for cheese and curd, other cheese, Cheddar cheese, described in additional U.S. note 18 to this chapter and entered pursuant to its provisions…Other. The rate of duty will be 12 percent ad valorem. If entered outside the quota provision, this product will be classified in the residual subheading 0406.90.1200, HTS, which provides for other Cheddar cheese of this subheading. The rate of duty will be $1.227 per kilogram. In addition, products classified in subheading 0406.90.1200, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.59 - 9904.05.73, HTS.
The applicable subheading for Preparation 101, Sharp flavor, formulas 1A, 1B, and 1G, if from granular cheese only, and if entered under quota, will be 0406.90.8200, 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 (excluding goods containing mixtures of 0406.90.61 or 0406.90.63):…containing or processed from, American-type cheese (including Colby, washed curd and granular cheese, but not including Cheddar), described in additional U.S. note 19 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If entered outside the quota provision, this product will be classified in the residual subheading 0406.90.8400, HTS, which provides for other cheese of that subheading. The rate of duty will be $1.055 per kilogram. In addition, products classified in subheading 0406.90.8400, HTS, will be subject to additional duties based on value, as described in subheadings 9904.05.74 - 9904.05.82, HTS.
The applicable subheading for Preparation 101, Sharp flavor, formulas 1A, 1B, and 1G, if from Cheshire cheese only, and if entered under quota, will be 0406.90.9500, 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 (excluding goods containing mixtures of 0406.90.61 or 0406.90.63):…other:… other: …containing cow’s milk (except soft-ripened cow’s milk cheese):…described in additional U.S. note 16 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If entered outside the quota provision, this product will be classified in the residual subheading 0406.90.9700, HTS, which provides for other cheese of that subheading. The rate of duty will be $1.509 per kilogram. In addition, products classified in subheading 0406.90.9700, HTS, will be subject to additional duties based on value, as described in subheadings 9904.06.38 - 9904.06.49, HTS.
The applicable subheading for Preparation 101, Italian flavor, formulas 1A, 1B, and 1G, which will contain only Parmesan cheese or only cow’s milk Romano cheese, if entered under quota, will be 0406.90.4100, HTS, which provides for cheese and curd, other cheese, Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses:…Other:…Made from cow’s milk:…Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions. The rate of duty will be 15 percent ad valorem. if entered outside the quota provision, this product will be classified in subheading 0406.90.4200, HTS, which provides for other Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses of this subheading. The rate of duty will be $2.146 per kilogram. In addition, products classified in subheading 0406.90.4200, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.95 - 9904.06.05, HTS.
The applicable subheading for Preparation 101, Swiss flavor, formulas 1A, 1B, and 1G, which will be made from Swiss cheese, if entered under quota, will be 0406.90.9000, HTS, which provides for cheese and curd:…other cheese:…other cheeses and substitutes for cheese, including mixtures of the above (excluding mixtures of goods of subheadings 0406.90.61 or 0406.90.63):…containing or processed from Swiss, Emmentaler or Gruyere-process cheese:…described in additional U.S. note 22 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If entered outside the quota provision, this product will be classified in subheading 0406.90.9200, HTS, which provides for other Swiss, Emmentaler or Gruyere-process cheese of this subheading. The rate of duty will be $1.386 per kilogram. In addition, products entered in subheading 0406.90.9200, HTS, will be subject to additional duties based on value, as described in subheadings 9904.06.19 - 9904.06.28, HTS.
The applicable subheading for Preparation 101, Sharp, Italian, and Swiss flavor, formulas 1C to 1F, will be 2103.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…other…other. 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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division