The tariff classification of cheese-based appetizers from Canada

NY I85152 August 23, 2002 CLA-2-21:RR:NC:2:228 I85152 CATEGORY: Classification TARIFF NO.: 2106.90.8200; 2106.90.9998 Mr. Christian Emmanuel Cemma International Inc. 4829, avenue Rosedale Montreal, Quebec H4V 2H3 Canada RE: The tariff classification of cheese-based appetizers from Canada Dear Mr. Emmanuel: In your letters dated April 30, 2002 and July 30, 2002, on behalf of Aliments La Bourgeoise, Inc., you requested a tariff classification ruling. Ingredients breakdowns were submitted. Fondue Parmesan, Swiss Fondue Squares, Cheesy Cubes, Cheesy Sticks, and Cheesy Triangles, are cooked, cheese-based food preparations, coated with bread crumbs, suitable for use as an appetizer or main course. Ingredients common to all are water, cheese, whey powder (6-9 percent), vegetable oil, wheat flour, corn starch, and sorbic acid. The Cheesy Triangles and Cheesy Cubes will also contain jalapeno pepper or spinach, salt and spices, and the Cheesy Sticks will contain basil or bacon, salt and spices. The total milk fat content will range from 3 to 4.8 percent. Preparation of these products involves mixing and cooking the filling ingredients, pouring this cooked mixture into trays, cooling, cutting to size and shape, dipping in batter and coating with bread crumbs, deep-frying for approximately 12 seconds, and packaging. The products will be imported in refrigerated condition, in retail, food service, and restaurant or hotel-size packages. The foods only need to be reheated in an oven or microwave prior to serving. The applicable subheading for the Cheesy Triangles, and for the Fondue Parmesan, Swiss Fondue Squares, Cheesy Cubes, and Cheesy Sticks, when containing over 10 percent by weight of milk solids, will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…containing over 10 percent by weight of milk solids…other…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the Fondue Parmesan, Swiss Fondue Squares, Cheesy Cubes, and Cheesy Sticks, when containing 10 percent or less, by weight, of milk solids, will be 2106.90.9998, 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division