The tariff classification of cheddar flakes from Canada

NY 889239 March 9, 1994 CLA-2-21:S:N:N7:228 889239 CATEGORY: Classification TARIFF NO.: 2106.90.4910 Ms. Denise Guarino Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of cheddar flakes from Canada Dear Ms. Guarino: In your letter dated August 6, 1993, on behalf of Cheddar Farms Incorporated, Georgetown, Ontario, Canada, you requested a tariff classification ruling. Samples accompanied your letter, and were forwarded to the U.S. Customs laboratory for analysis. The product, "cheddar flakes," consists of small, soft, flat, irregular-shaped orange particles, said to be composed of 60 percent cheese seasoning powder and 40 percent vegetable oil. The cheese seasoning powder itself is a mixture of approximately 60 percent cereal, 25 percent dried cheese, 12 percent whey or dextrose, and 3 percent spices. Laboratory analysis found the butterfat content to be 15.6 percent. The flakes will be put up for sale to the baking industry for use as a flavoring in baking mixes and baked goods. The applicable tariff provision for the cheddar flakes will be 2106.90.4910, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...containing over 5.5 percent by weight of butterfat and not packaged for retail sale...other...provided for in subheading 9904.10.81. The general rate of duty will be 16 percent ad valorem. At this time, there is no quantity allocation for products of Canada under this quota. The merchandise will, therefore, not be permitted to enter the commerce of the United States. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport