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NY I89044





December 12, 2002

CLA-2-21:RR:NC:2:228 I89044

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.9091

Mr. J. Scott Nielsen
E.R.C. Enterprises
3395 South Jones Blvd. #298
Las Vegas, NV 89146

RE: The tariff classification of a cheese sauce base from Jamaica

Dear Mr. Nielsen:

In your letter dated December 3, 2002 you requested a tariff classification ruling.

One sample, and ingredients breakdowns for two products were submitted with your letter. The sample was examined and disposed of. Dairy Base Sauce Preparation is a moderately firm paste used as the base ingredient in a cheese flavored sauce. Cheese Sauce Base with Granular Cheese consists of 65 percent granular cheese, 13 percent anhydrous milk fat and/or hydrogenated soy oil, 9 percent water, 6 percent milk protein concentrate , 3 percent whey protein concentrate, 1.3 percent lactic acid, 1.2 percent each of sodium chloride and sodium citrate, and 0.5 percent natamax. Cheese Sauce Base with Swiss Cheese is composed of 62 percent Swiss cheese, 13 percent anhydrous milk fat and/or hydrogenated soy oil, 11 percent water, 6 percent non fat dry milk, 3 percent whey protein concentrate, 1.8 percent sodium chloride, 1.5 percent lactic acid, 1.2 percent sodium citrate, and 0.5 percent natamax. The sauce base will be imported in 20-kilogram cases or drums.

The applicable subheading for the cheese sauce bases will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations thereforotherotherother. The rate of duty will be 6.4 percent ad valorem. The rate of duty will be unchanged in 2003.

Articles classifiable under subheading 2103.90.9091, HTS, which are products of Jamaica, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA, upon compliance with all applicable regulations.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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