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NY 811699



July 12, 1995

CLA-2-04:S:N:N7:231 811699

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.30.6500; 0406.30.6700

Mr. Russ Holmgren
Fritz Companies, Inc.
Hemisphere Center
Routes 1 & 9 South
Newark, NJ 07114

RE: The tariff classification of process cheese spread from Canada.

Dear Mr. Holmgren:

In your letter, which is undated, and received by this office on June 14, 1995, you have requested a tariff classification ruling on behalf of your client, Kraft General Foods, Inc., Ryebrook, NY.

The products are described as follows:

1. Cheez Whiz Medium Cheese and Salsa Dip - item 1410. The ingredients are Cheddar cheese (milk, cheese culture, salt, and enzymes), water, whey, milk fat, tomatoes, sodium phosphate, tomato juice, jalapeno peppers, salt, vinegar, sodium alginate, dried red bell peppers, sorbic acid, lactic acid, dried onions, dried green bell peppers, coloring, oleoresin paprika, natural flavor, spice, and dried garlic. In your correspondance you indicate that the cheese will contain, by weight, a moisture content of 53 percent, 25 percent fat, and 2.2 percent salt.

2. Cheez Whiz Mild Cheese and Salsa Dip - item 1411. The ingredients are Cheddar cheese (milk, cheese culture, salt, and enzymes), water, whey, milk fat, tomatoes, sodium phosphate, tomato juice, salt, jalapeno peppers, sodium alginate, vinegar, dried red bell peppers, sorbic acid, lactic acid, dried onions, dried green bell peppers, coloring, oleoresin paprika, natural flavor, spice, and dried garlic. You state that the cheese will contain, by weight, a moisture content of 53 percent, 25 percent fat, and 2.2 percent salt.

The applicable subheading for the Cheez Whiz Medium Cheese and Salsa Dip (item 1410), and the Cheez Whiz Mild Cheese and Salsa Dip (item 1411), if imported in quantities that fall within the limits described in additional U.S. note 18 to chapter 4, will be 0406.30.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, other, containing, or processed from Cheddar cheese, described in additional U.S. note 18 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 18 to chapter 4 have been reached, the product will be classified in subheading 0406.30.6700, HTS, and the general rate of duty will be US $1.407 per kilogram. In addition, products classified in subheading 0406.30.6700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.59 - 9904.05.73, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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