The tariff classification of a food product from Canada

N056765 April 27, 2009 CLA-2-21:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Ms. Louise Chevanelle Formation Douane Louise Chevanelle Inc. 490 de la Providence Granby Québec J2H 2H6 Canada RE: The tariff classification of a food product from Canada Dear Ms. Chevanelle: In your letter dated April 6, 2009, on behalf of Cuisines Malimousse Inc., Saint-Augustin des Maures, Quebec, Canada, you requested a tariff classification ruling. An ingredients breakdown, a picture of a product and a copy of a label were submitted with your letter. “Spread Romano Red Peppers” is composed of approximately 39 percent cream cheese, 26 percent canola oil, 14 percent water, 5 percent Romano cheese, 3 percent sugar, 3 percent ground red pepper, 2 percent cider vinegar, 2 percent gelatin, one percent, each, of red pepper powder, egg powder, sliced onion, and less then one percent, each, of white vinegar, egg yolk powder, milk powder, salt, parsley, onion powder, concentrated lemon juice, rosemary powder, garlic powder, and red pepper. It is described as a ready to use spread for bread or crackers, or as a dressing or a dip. The product will be packed in plastic containers holding 4.5 ounces, net weight. In your letter, you suggested the classification of the “Spread Romano Red Peppers” should fall in either subheading 2103.90.8000, or 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for mixed condiments and mixed seasonings or sauces and preparations therefore. We disagree. Based on the product’s ingredient composition and use, it will be classified elsewhere. The applicable subheading for the “Spread Romano Red Peppers” will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids… other…other. The rate of duty will be 6.4 percent ad valorem. 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 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