The tariff classification of a vegetable fat cheese from Ireland

NY G81196 September 25, 2000 CLA-2-21:RR:NC:2:228 G81196 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Charles A. Gabbert Atalanta Corporation Atalanta Plaza Elizabeth, NJ 07206 RE: The tariff classification of a vegetable fat cheese from Ireland Dear Mr. Gabbert: In your letters dated June 23, 2000, July 19, 2000, and August 17, 2000 you requested a tariff classification ruling. A sample and description of the manufacturing process were submitted with your first letter. An ingredients breakdown and additional information relating to the production of the article accompanied your July letter, and further information concerning the ingredients was submitted in August. The sample was examined and disposed of. The product, a “vegetable fat cheese” is a white-colored solid material composed of casein, vegetable oil, starch, salts, and water. Producing this cheese-like material involves mixing the casein with the oil, starch, and salts, adding water, heating and pasteurizing, filtering, packing in 10-kilogram blocks, and cooling. The applicable subheading for this product will be 2106.90.9998, 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 6.4 percent ad valorem. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division