CLA-2-21:S:N:N7:228
Ms. Susan T. Moore
Fredy's European, Inc.
2025 Meadows Drive
Woodstock, GA 30188
RE: The tariff classification of cheese spreads from Austria
Dear Ms. Moore:
In your letter dated August 9, 1993, you requested a tariff
classification ruling.
Ingredients breakdowns for three products were submitted with your
letter. The products are cheese-based spreads - "Gypsy," "Heuriger," and
"Piquant" - put up for retail sale in glass jars or plastic tubs containing
3.57 ounces, net weight. The basic ingredients are cream cheese,
margarine, vegetable oil, gelatine, onions, and salt. Other ingredients,
depending on variety, include ground pepper, capers, ground caraway,
mustard, pickles, anchovy paste, sugar, and garlic.
The applicable subheading for the Heuriger and Piquant spreads will be
2106.90.6597, Harmonized Tariff Schedule of the United States (HTS), which
provides for food preparations not elsewhere specified or included...
other...other...containing sugar derived from sugar cane and/or sugar
beets. The applicable subheading for the Gypsy spread will be
2106.90.6599, HTS, which provides for food preparations not elsewhere
specified or included...other...other...other. In both cases, the rate of
duty will be 10 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport