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NY N010294




May 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9997

Mr. L. Scott Myers
Looking Glass Enterprises
P.O. Box 2002
Titusville, FL 32781

RE: The tariff classification of an imitation cheese product from Scotland.

Dear Mr. Myers:

In your letter dated April 25, 2007, you requested a tariff classification ruling.

Ingredients lists and images of the container lids were provided with your letter. “Sheese” is described as a dairy-free alternative to cream cheese, packed for retail sale in plastic tubs containing 9 ounces, net weight. The imitation cheese product will be produced in five flavors: original, cheddar, chives, garlic and herb, and Mexican. Ingredients common to all are water, vegetable oil, soybean concentrate, lactic acid (dairy-free), sugar, flavorings, and carrageenan. Depending upon flavor, the “Sheese” product may also contain salt, vinegar, yeast extract, turmeric, paprika extract, chives, herbs, garlic, tomato puree, red pepper, jalapeno pepper, chili powder, garlic, ginger, lemon juice, coriander, and cumin.

The applicable subheading for the imitation cheese product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherother othercontaining sugar. The rate of duty will be 6.4 percent ad valorem.

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 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 FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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