CLA-2-04:OT:RR:NC:N4:228

Ms. Tatiana Villanueva
All-Ways Forwarding Int’l Inc.
701 Newark Avenue
Elizabeth, NJ 07208

RE: The tariff classification of spreadable cream cheese from Finland

Dear Ms. Villanueva:

In your letter dated May 12, 2016, you requested a tariff classification ruling on behalf of your client, Finlandia Cheese Inc. Ingredient breakdowns and copies of the intended labels were submitted along with your request.

The five products under review are spreadable cream cheese from the brand name Finlandia.

“Finlandia Spreadable Black Garlic Creamy Gourmet Cheese” is composed of pasteurized skimmed milk and cream, garlic, water, carrageenan and locust bean, garlic granulate, black garlic powder, natural garlic flavor, corn starch, lemon juice, lactase enzyme, and cultures. The total milk fat content is 22.14 percent and the total milk solids content is 31.88 percent.

“Finlandia Spreadable Sweet Lemon Creamy Gourmet Cheese” is composed of pasteurized skimmed milk and cream, sugar, water, lemon, carrageenan and pectins, lemon peel granule, lemon juice concentrate, corn starch, salt, lactase, cultures, natural and artificial flavors, and beta carotene. The total milk fat content is 20.7 percent and the total milk solids content is 29.1 percent.

“Finlandia Spreadable Vanilla Bean Creamy Gourmet Cheese” is composed of pasteurized skimmed milk and cream, sugar, water, carrageenan and pectins, salt, vanilla seeds, artificial flavor, lactase, and cultures. The total milk fat content is 21.3 percent and the total milk solids content is 29.9 percent.

“Finlandia Spreadable Garden Dill Creamy Gourmet Cheese” is composed of pasteurized skimmed milk and cream, onion, dill, water, salt, carrageenan and pectins, sugar, apple vinegar, corn starch, lactase enzyme, and cultures. The total milk fat content is 13.2 percent and the total milk solids content is 23.8 percent.

“Finlandia Spreadable Classic Creamy Gourmet Cheese” is composed of pasteurized skimmed milk and cream, salt, carrageenan and locust bean, lactase, and cultures. The total milk fat content is said to be 24.6 percent and the total milk solids content is 35.5 percent.

Each of the products will be packed in individual 7 ounce plastic tub containers with lids. The products will be sold to retail stores.

The applicable subheading for all five varieties of Spreadable Creamy Gourmet Cheese will be 0406.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd, fresh (unripened or uncured) cheese, including whey cheese, and curd, other, other, other, other. The general rate of duty will be 8.5 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 https://hts.usitc.gov/current.

Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:

USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 851-3300 Email: [email protected]

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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division