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NY 812570

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August 4, 1995

CLA-2-04:S:N:N7:231 812570

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.30.2400; 0406.30.2800

Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of processed Cheddar cheese from Canada.

Dear Ms. Hagyard:

In your letter, dated July 13, 1995, you have requested a tariff classification ruling on behalf of your client, Concept Specialty Foods, Inc., Oakville, Ontario.

The product is comprised of cheese sticks made from processed Cheddar cheese. The ingredients are processed Cheddar cheese (milk, bacterial culture, rennet and/or pepsin and/or microbial enzymes), water, sodium citrate, salt, sorbic acid, coloring, predust (toasted wheat crumbs, modified corn starch, wheat flour, isolated soy protein, and vegetable oil), batter (wheat flour, corn flour, skim milk powder, egg white powder, and isolated soy protein), breading (bleached white flour, yeast, sugar, and salt), and hydrogenated Canola oil.

The manufacture is performed thus: First, the raw processed cheese is cut into 3/8 x 3/8 x 1 1/2 inch sticks. The sticks are coated with predust, and battered and breaded with bread crumbs. Afterwards, they are par-fried in hydrogenated Canola oil for 20-30 seconds, packaged, and frozen.

The applicable subheading for the processed Cheddar cheese sticks, if imported in quantities that fall within the limits described in additional U.S. note 18 to chapter 4, will be 0406.30.2400, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, processed (process) cheese, not grated or powdered, 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 16 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 0406.30.2800, HTS, and the general rate of duty will be US $1.407 per kilogram. In addition, products classified in subheading 0406.30.2800, 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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See also:

• Tariff No.: 0406.30.24 - Cheddar cheese, processed, not grated or powdered, subject to add US note 18 to Ch. 4
• Tariff No.: 0406.30.28 - Cheddar cheese, processed, not grated or powdered, not subject to gen note 15 or in add US note 18 to Ch. 4
• Tariff No.: 9904.05.59 - Cheddar cheese, in 0406.10.28, 0406.20.33, 0406.20.67, 0406.30.28, 0406.30.67, etc, entered value safe period, under $0.65/kg
• Tariff No.: 9904.05.73 - Cheddar cheese, in 0406.10.28, 0406.20.33, 0406.20.67, 0406.30.28, 0406.30.67, etc, entered in quantity safeguard period