HQ 0952764 - Buttery Cheese Blend; Heading 1901, HTSUSA; Food preparations of goods of headings 0401 to 0404; Import Restrictions under 9904.10.75 - United States International Trade Commision Rulings

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HQ 952764

February 18, 1993

CLA-2 CO:R:C:F 952764 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.8040; 9904.10.75

Mr. Mike Gilmartin
Commercial Creamery Co.
South 159 Cedar Street
P.O. Box 93
Spokane, WA 99210

RE: Buttery Cheese Blend; Heading 1901, HTSUSA; Food preparations of goods of headings 0401 to 0404; Import Restrictions under 9904.10.75

Dear Mr. Gilmartin:

This is in response to your letter dated October 6, 1992, on behalf of Dae An Food Industry Co. Your inquiry requests the proper classification of Buttery Cheese Blend #573 under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The Buttery Cheese Blend #573, imported from Korea, is described as a flavoring powder which consists, by weight, of whey (50%), corn starch (15%), Cheddar cheese (10%), maltodextrin (5%), salt (5%), less than 5% each of Bleu cheese, butter, buttermilk, natural and artificial flavor, and monosodium glutamate, and less than 1% each of sodium phosphates and artificial color. The product contains less than 5% by weight of butterfat. It will be imported in 50 pound poly-lined, multi- wall bags.

ISSUE:

Whether the Buttery Cheese Blend is classifiable in heading 1901, as food preparations of goods of heading 0401 to 0404 or is classifiable elsewhere in the HTSUSA.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Heading 1901 provides, inter alia, for food preparations of goods of heading 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 percent, not elsewhere specified or included. The EN's to 1901 indicate that the products included in this heading contain, in addition to natural milk constituents (milk enriched in vitamins or mineral salts), other ingredients not permitted in the products of headings 0401 to 0404. Because whey is a primary ingredient of the Buttery Cheese Blend, the product, pursuant to GRI 1, is classified within 1901. The appropriate subheading is 1901.90.8040.

HOLDING:

The Buttery Cheese Blend #573 is classifiable in subheading 1901.90.8040, HTSUSA, as "Malt extract...Food preparations of goods of headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 percent, not elsewhere specified or included: Other: Other: Other: Subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...Provided for in subheading 9904.10.75." The general column one rate of duty is 10 percent ad valorem. Because the annual quota allocation under subheading 9904.10.75 is "None," this product is prohibited from entry into the United States.

Sincerely,

John Durant, Director

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