The tariff classification of a pre-cooked appetizer from Canada.

NY 806920 March 14, 1995 CLA-2-21:S:N:N7:228 806920 CATEGORY: Classification TARIFF NO.: 2106.90.9999 Ms. Ginette Houle Les Aliments Fondue Paysanne Inc. 764 Olivier Street Bernieres, Quebec, Canada 2N2 RE: The tariff classification of a pre-cooked appetizer from Canada. Dear Ms. Houle: In your letter dated February 8, 1995 you requested a tariff classification ruling. The product at issue is "Parmesan Fondue", a pre-cooked food product made from water (50%), margarine (11%), corn starch and flour (14%), parmesan cheese (10%), modified milk (8%), cream cheese (3%), gouda cheese (3%) and egg yolks (1%). The product is made by combining and melting the ingredients to form a paste. It is spread into a pan, refrigerated and cut into 2 by 2 inch squares. A wheat crumb coating is added and the product is deep- fried. The product will be imported refrigerated, packed for sale to restaurants, hotels and grocery stores. The preparation process by the consumer involves deep-frying or oven heating before it is served. The applicable subheading for "parmesan fondue" will be 2106.90.9999, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... other...other. The rate of duty will be 9.4% percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport