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NY G80075




August 9, 2000

CLA-2-04:RR:NC:2:231 G80075

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.90.0890; 0406.90.1200; 0406.90.8200; 0406.90.8400; 0406.90.9500; 0406.90.9700; 2103.90.9060

Mr. Julian Heron, Esq.
Tuttle, Taylor, and Heron
1025 Thomas Jefferson Street, NW, Suite 407 West Washington, DC 20007-5201

RE: The tariff classification of cheese sauce preparations from Australia and New Zealand.

Dear Mr. Heron:

In your letter, dated June 12, 2000, you requested a classification ruling on behalf of your client, International Custom Products, Inc., Du Bois, PA.

The merchandise, “Preparation 101,” is a formulated sauce preparation that is used as a base in the production of cheese sauces, soups and dressings. “Preparation 101” is available in three flavors: sharp, Italian, and Swiss. It is described thus:

“Preparation 101 – Sharp Flavor.” The ingredients are 60.5 percent Cheddar, granular or Cheshire cheese, water, anhydrous milk fat, milk protein concentrate, sweet whey and small amounts of xanthan gum, sodium citrate, lactic acid and salt. The finished product contains by weight 34.01 percent moisture, 32.69 percent fat, 20.77 percent protein and 1.97 percent salt. “Preparation 101 – Italian Flavor.” The ingredients are 60.5 percent Parmesan or Romano cheese, 13.9 percent water, 12 percent soybean oil, 6 percent anhydrous milk fat, with lesser amounts of milk protein concentrate and whey protein concentrate and minor amounts of sodium citrate, xanthan gum and lactic acid. The finished product contains by weight 33.43 percent moisture, 32.02 percent fat, 20.55 percent protein, and 2.12 percent salt. “Preparation 101- Swiss Flavor.” The ingredients are 60.5 percent Swiss or Swiss style cheese, 15 percent coconut oil, 7.7 percent water , with lesser amounts of anhydrous milk fat, both milk and whey protein concentrates, sweet whey, sodium citrate, salt and one percent , or less, of xanthan gum, lactic acid. The finished product contains by weight 33.43 percent moisture, 33.07 percent fat, 21.29 percent protein, and 1.93 percent salt.

The applicable subheading for “Preparation 101 – Sharp Flavor,” if from Cheddar only, and if entered under quota, will be 0406.90.0890, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, Other cheese: Cheddar cheese, described in additional U.S. note 18 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 12 percent ad valorem.

The applicable subheading for “Preparation 101 – Sharp Flavor,” if from Cheddar only, and if entered outside the quota, will be 0406.90.1200, HTS, which provides for cheese and curd, other cheese, Cheddar cheese, other. The rate of duty will be $1.227 per kilogram. In addition, products classified in subheading 0406.90.1200, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.59 – 9904.05.73, HTS.

The applicable subheading for “Preparation 101 – Sharp Flavor,” if from granular only, and if entered under quota, will be 0406.90.8200, 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 (excluding goods containing mixtures of 0406.90.61 or 0406.90.63), containing or processed from, American-type cheese (including Colby, washed curd and granular cheese, but not including Cheddar), described in additional U.S. note 19 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.

The applicable subheading for “Preparation 101 – Sharp Flavor,” if from granular only, and if entered outside the quota, will be 0406.90.8400, HTS, which provides for other American-type cheese of that subheading. The rate of duty will be $1.055 per kilogram. In addition, products classified in subheading 0406.90.8400, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.74- 9904.05.82, HTS.

The applicable subheading for “Preparation 101 – Sharp Flavor,” if from Cheshire only, and if entered under quota, will be 0406.90.9500, 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 (excluding goods containing mixtures of 0406.90.61 or 0406.90.63), other, other, containing cow’s milk, 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.

The applicable subheading for “Preparation 101 – Sharp Flavor,” if from Cheshire only, and if entered outside the quota, will be 0406.90.9700, HTS, which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, other, other, other, containing cow’s milk, other. The rate of duty will be $1.509 per kilogram. In addition, products classified in subheading 0406.90.9700, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.06.38 – 9904.06.49, HTS.

The applicable subheading for “Preparation 101 – Italian Flavor” and “Preparation 101 - Swiss Flavor” (containing vegetable oil - coconut or soybean), will be 2103.90.9060, HTS, which provides for sauces and preparations thereforotherother. The rate of duty will be 6.4 percent ad valorem.

For goods classified in subheadings 0406.90.0890, 0406.90.8200, or 0406.90.9500, HTS, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is 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:

Import Quota Manager for Dairy Products
STOP 1029/Room 5531-S
U.S. Department of Agriculture
1400 Independence Ave., S.W.
Washington, DC 20250-1029

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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