The tariff classification of a "cream cheese" spread from Denmark.

N034402 August 27, 2008 CLA-2-19 :RR:E:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.4200, 1901.90.4300 Mr. Henrik Mortensen Arla Foods, Inc. P.O. Box 624 Basking Ridge, NJ 07920 RE: The tariff classification of a “cream cheese” spread from Denmark. Dear Mr. Mortensen: In your letter dated July 29, 2008, you requested a tariff classification ruling. An ingredients breakdown and a picture were forwarded with your request. Puck brand Cream Cheese Spread is described as a glossy, yellow-colored, dense, spreadable “cream cheese”, composed of 87 percent milk, 9.3 percent palm oil, 2.7 percent trisodium phosphate, 1 percent salt, and a trace amount of lactic acid culture. It is imported for retail sale in a jar containing 240 grams, net weight. The applicable subheading for the Puck Cream Cheese Spread if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa on a totally defatted basis, not elsewhere specified or included…other…other…dairy products described in additional U.S. note 1 to chapter 4… dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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