The tariff classification and status under the North American Free TradeAgreement (NAFTA), of Fondue Parmesan from Canada; Article 509

NY C89904 July 20, 1998 CLA-2-21:RR:NC:2:228 C89904 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Christian Emmanuel Cemma International Inc. 4829, avenue Rosedale Montreal, Quebec, Canada H4V 2H3 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Fondue Parmesan from Canada; Article 509 Dear Mr. Emmanuel: In your letter dated June 18, 1998, on behalf of Aliments La Bourgeoise Inc., Canada, you requested a ruling on the status of Fondue Parmesan from Canada under the NAFTA. Illustrative literature and an ingredients breakdown were submitted with your letter. Fondue Parmesan is composed of 60.40 percent water, 8.63 percent whey powder, 5.18 percent grated parmesan cheese, 4.75 percent each of wheat flour and corn starch, 4.31 percent margarine, 4.30 percent grated gouda cheese, 2.16 percent each of vegetable oil and egg yolk, 1.51 percent cream cheese, 1.08 percent swiss processed cheese, and less than one percent each of Kirsch liquor, fillers and sorbic acid. All of the ingredients used to manufacture the product are of Canadian or United States origin. The Fondue Parmesan is made by mixing and cooking the ingredients, pouring the mixture into trays, cooling, and refrigerating. The contents of the trays are cut into small squares, dipped into a batter and covered with toasted wheat crumbs. The product is sold to retail establishments put up in 900 gram packages, 16 pieces per package, or sold to the food service industry in bulk cases based on individual quantity/per package requirements. The fondue can be cooked in the oven, or deep fried and served as an appetizer or as a main dish. The applicable subheading for Fondue Parmesan will be 2106.90.8200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other. The general rate of duty will be 7.6 percent ad valorem. The Fondue Parmesan, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 212- 466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division