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NY N006030




February 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.40.5800; 0406.40.7000

Mr. Scott H. Jacobs
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206

RE: The tariff classification of a “salad dressing concentrate” consisting of blue cheese and palm oil, from Denmark.

Dear Mr. Jacobs:

In your letter dated October 23, 2006, together with a follow-up submission received here on January 29, 2007, you requested a tariff classification ruling.

A sample identified as “Danish Salad Dressing Concentrate” was submitted for our examination. The sample consists of a plastic bag containing what appear to be numerous small, irregularly shaped lumps of cheese. The lumps are off-white but mottled with bluish-green coloration. According to information accompanying your inquiry, the product is obtained by taking pre-existing, crumbled “Danablu 50+” cheese, adding a small amount of palm oil to the crumbles, and then stirring or mixing these constituents together. Based on our examination of the sample, it appears that the stirring/mixing procedure is a relatively gentle one that does not significantly alter the appearance or identity of the crumbled cheese. The palm oil content of the resultant “salad dressing concentrate” is said to be 3 percent.

The production of the “Danablu 50+” cheese itself includes a maturation or ripening period of four weeks before the cheese is ready to be used. It is made from cow’s milk, bacterial culture, rennet, salt and P. Roqueforti. It is said to have a moisture content of 41% and a fat content in the dry matter of 50%.

The “salad dressing concentrate” will be imported in 2-kg or 25-kg bags. You state that “it will be used for salad dressing and cooking applications.”

In your letter, you suggested that this product should be classified in subheading 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other sauces and preparations therefor. We do not agree. Based on the product’s ingredient composition and method of manufacture, we find that it is more specifically provided for elsewhere.

The applicable subheading for the “Danish Salad Dressing Concentrate,” if entered under quota, will be 0406.40.5800, HTSUS, which provides for blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti: other: described in additional U.S. Note 17 to chapter 4 and entered pursuant to its provisions: other than in original loaves. The rate of duty will be 20% ad valorem.

The applicable subheading for the “Danish Salad Dressing Concentrate,” if entered outside the quota, will be 0406.40.7000, HTSUS, which provides for other (non-enumerated) blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti. The rate of duty will be $2.269 per kilogram. In addition, products classified in subheading 0406.40.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.05.48 – 9904.05.58.

Imports under subheading 0406.40.5800, HTSUS, require an import license, in accordance with terms and conditions provided in regulations issued by the Secretary of Agriculture, subject to the approval of the United States Trade Representative (USTR). The regulations may provide for the reallocation among supplying countries or areas of unfilled quantities, subject to USTR approval.

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

Import Quota Manager for Dairy Products
U.S. Department of Agriculture
Stop 1029
1400 Independence Avenue, SW
Washington, DC 20250-1029
Tel: (202) 720-1344

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Nathan Rosenstein at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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