CLA-2-19:OT:RR:NC:N2:228

Ms. Carla Graca
All-Ways Forwarding International Inc.
701 Newark Avenue
Elizabeth, NJ 07208

RE: The tariff classification of a food product from Denmark

Dear Ms. Graca:

In your letter dated March 12, 2013, you requested a tariff classification ruling on behalf of Arla Foods Inc.

A sample along with a process flow chart and product specification sheet was submitted with your letter. The sample was examined and disposed of. Bloose brand “50+ Blue Cheese Modified with Vegetable Oil” is a cream-colored cheese-like product, said to be composed of approximately 70 percent milk, 27 percent palm oil, 3 percent salt, and trace amounts of lactic acid culture, rennet, mould culture, lipase, and calcium chloride. The product can be used as an ingredient in sauces, dressings, salads, and so on, or can be consumed directly.

The applicable subheading for the 50+ Blue Cheese Modified with Vegetable Oil, if imported in quantities that fall within the limits described in additional U.S. note 23 to chapter 4, will be 1901.90.3400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of goods of headings 0401 to 0404 … not elsewhere specified or included … other … margarine cheese … described in additional U.S. note 23 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 23 to chapter 4 have been reached, the product will be classified in subheading 1901.90.3600, HTSUS, and dutiable at the rate of $1.128 per kilogram. In addition, products classified in subheading 1901.90.3600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.06.29 to 9904.06.36, HTSUS.

For products classified in subheading 1901.90.3400, HTSUS, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered for consumption into the United States.

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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division