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NY D80685




August 25, 1998

CLA-2-4:RR:NC:2:228 D80685

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.90.5900, 0406.90.9500, 0406.90.9700, 1905.90.1041

Mr. Lone J. Hune
Royal Danish Embassy
3200 Whitehaven Street, N.W.
Washington, D.C. 20008-3683

RE: The tariff classification of frozen stuffed puff pastry and cheese specialties from Denmark.

Dear Mr. Hune:

In your letters dated July 9, 1998, and July 16, 1998, you requested a tariff classification ruling.

Illustrative literature and ingredients breakdowns were submitted with your letter. Feta Bake (nuggets) are bite sized, square-shaped, breaded cheese pieces consisting of 50 percent Danish Feta cheese, 37.5 percent breadcrumbs, and 12.5 percent vegetable oil, weighing 8 grams each. Mini Camembert are breaded cheese rounds consisting of 72 percent Camembert cheese, 24 percent breadcrumbs, and 4 percent vegetable oil, weighing 25 grams each. Camembert Bakes are breaded cheese rounds consisting of 66.6 percent Camembert cheese, 26.6 percent breadcrumbs, and 6 percent vegetable oil, weighing 75 grams each. Brie Parcels and Camembert Parcels are round, pre-baked puff pastries stuffed with Brie or Camembert cheese, and black currant or black cherry puree, weighing 75 grams each. The Parcels are put up in boxes weighing 150 grams, net weight, two to a box. Feta En Croute (Feta Pieces) are square-shaped, pre-baked, puff pastries stuffed with spinach or ratatouille filling, weighing 130 grams each. The Feta En Croute are put up in boxes weighing 260 grams, net weight, two to a box. All products are imported frozen, prepared by heating in an oven, and served as either snacks, appetizers or entrees.

The applicable subheading for the Feta Bake (nuggets), when made from sheep's milk, will be 0406.90.5900, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd... other...other cheeses, and substitutes for cheese, including mixtures of the above...cheeses made from sheep's milk...other. The rate of duty will be 11.4 percent ad valorem.

The applicable subheading for the Mini Camembert, the Camembert Bakes and the Feta Nuggets (when made from cow's milk), if imported in quantities that fall within the limits described in additional U.S. note 16 to chapter 4, will be 0406.90.9500, Harmonized Tariff Schedule of the United States (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, other, other, containing cow's milk (except soft-ripened cow's milk cheese), described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 16 to chapter 4 have been reached, the product will be classified in subheading 0406.90.9700, HTS, and will be dutiable at US $1.598 per kilogram. In addition, products classified in subheading 0406.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 - 9904.06.49, HTS.
The applicable subheading for the Brie Parcels, Camembert Parcels, and Feta En Croute with Spinach filling or Ratatouille filling will be 1905.90.1041, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...other...bread pastry cakes, biscuits and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery...frozen... pastries, cakes and similar sweet baked products. The rate of duty will be free.

An import license, issued to the importer by the United States Department of Agriculture, will be required at the time the Mini Camembert and the Camembert Bakes are entered for consumption into the United States.

Questions regarding licensing procedures and applications for licenses to import cheese subject to quota should be addressed to:

U.S. Department of Agriculture Foreign Agricultural Service Import Policies and Trade Analysis Division Att: Dairy Import Group, Rm. 5531, So. Bldg. Washington, DC 20250-1000

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 212-466-5760.

Sincerely,

Robert B. Swierupski
Director,

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