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NY 890196




September 24, 1993

CLA-2-16/21:S:N:N7:229-890196

CATEGORY: CLASSIFICATION

TARIFF NO.: 1602.31.0040; 1604.20.6090; 2106.90.6597; 2106.90.6599

Ms. Susan T. Moore
Fredy's European, Inc.
2025 Meadows Drive
Woodstock, GA 30188

RE: The tariff classification of five cheese spreads from Austria.

Dear Ms. Moore:

In your letter dated September 9, 1993, you requested a tariff classification ruling on behalf of Donald A. Jacobs of Roswell, Georgia, and Ernst Ternon of Traiskirchen, Austria.

The products in question are described as cheese spreads, and will be imported in the following varieties,--namely, as PEPPERONI Cheese Spread, TURKEY BREAST Cheese Spread, TUNA FISH Cheese Spread, GORGONZOLA Cheese Spread and EGG Cheese Spread. According to the information provided, these spreads will be imported packed for retail sale in glass jars or plastic tubs containing from three to nine ounces each, net weight.

PEPPERONI Cheese Spread is said to consist of Cream cheese (Quark), margarine, mayonnaise, gelatine, margarine meitstercreme, onions, green peppers, pepperoni (about 5.8 percent), mustard, anchovy paste (about 0.4 percent), emulsifier, spices and sugar.

TURKEY BREAST Cheese Spread is said to consist of smoked turkey breast (about 31 percent), mayonnaise, margarine meitstercreme, Cream cheese (Quark), gelatine, mustard, peppers, salt, caraway powder, granulated garlic and white pepper.

TUNA FISH Cheese Spread is said to consist of margarine, mayonnaise, tuna fish in oil (about 23.28 percent), Cream cheese (Quark), gelatine, salt, onions and white pepper.

GORGONZOLA CHEESE SPREAD is said to consist of Cream cheese (Quark), margarine, mayonnaise and Blue cheese.

EGG Cheese Spread is said to consist of mayonnaise, egg, margarine meitstercreme, Cream cheese, gelatine, chives, salt, curry powder and white pepper.

The classification of merchandise under the Harmonized Tariff Schedule of the United States, Annotated, is governed by the General Rules of Interpretation. The first General Rule requires that the classification of goods be determined according to the terms of the headings and any relative section or chapter notes. Legal Note 2 to Chapter 16 of the Harmonized Tariff states that

"Food preparations fall in this chapter provided that they contain more than 20 percent by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of chapter 16 corres- ponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104."

Following the above-referenced chapter note, both the TURKEY BREAST Cheese Spread, which contains over 20 percent by weight of turkey meat, and the TUNA FISH Cheese Spread, which contains over 20 percent by weight of tuna fish, are classifiable as preparations of the products of Chapter 16,--that is, as products "of sausage, meat, meat offal, blood, fish, etc." The balance of these items, since they do not contain over 20 percent by weight of the goods of chapter 16, are classifiable in chapter 21 as Food preparations not elsewhere specified or included.

Accordingly, the applicable subheading for PEPPERONI Cheese Spread will be 2106.90.6597, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included:...Other:...Other:... Other:... Other:... Other:...Other:...Other:...Containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.

The applicable subheading for TURKEY BREAST Cheese Spread will be 1602.31.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other prepared or preserved meat, meat offal or blood:...Of poultry of heading 0105:...Of turkeys...Other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for TUNA FISH Cheese Spread will be 1604.20.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared or preserved fish: caviar and caviar substitutes prepared from fish eggs:...Other prepared or preserved fish:...Other:...Other...Other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for GORGONZOLA Cheese Spread and EGG Cheese Spread will be 2106.90.6599, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included:...Other:...Other:...Other:...Other ....Other:...Other:...Other:...Other. The rate of duty will be 10 percent ad valorem.

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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