The tariff classification of Garlic Spred.

N085558 December 16, 2009 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Evelyn Hodgson Tropical Foods, LLC 10900 NW 25th Street Miami, FL 33172 RE: The tariff classification of Garlic Spred. Dear Ms. Hodgson: In your letter dated November 23, 2009 you requested a tariff classification ruling. A sample, ingredients breakdown and a product specification sheet was submitted with your letter. The sample was examined and disposed of. Garlic Spred is described as “a smooth, creamy margarine blended with chopped garlic, fresh parsley and grated cheese,” and is said to be composed of liquid and partially hydrogenated soybean oil, garlic, Romano cheese, parsley, phosphoric acid and sodium benzoate. It contains 67.2 percent fat and 22 percent moisture. Examination of the sample found the product to be a yellow, semi solid material containing scattered pieces of garlic and parsley. Product literature states the Garlic Spred can be used with pasta, shrimp, meat and fish, or as a spread. The sample was put up in a plastic tub containing 7 ounces, net weight. The applicable subheading for the Garlic Spred will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…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). 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