CLA-2-19:OT:RR:NC:N2:231
Ms. Janet Molina
W. J. Byrnes & Co. of L.A. Inc.
615 N. Nash Street
Suite No. 201
El Segundo, CA 90245
RE: The tariff classification of Danish White Processed Spread from Denmark
Dear Ms. Molina:
In your letter dated February 14, 2018, on behalf of Indo European Foods, Inc. (Glendale, CA), you requested a tariff classification ruling.
The first item Danish White (6103 60% FDM Combi White) is described as a semi soft cheese with a creamy appearance, a closed surface with a few mechanical holes. The product will be imported in 4kg, 8kg, 16kg cans and 2kg buckets, respectively.
The second item Danish White (6104 60% FDM Combi White 99) is described as a semi soft cheese with a creamy appearance. The product will be imported in 400g and 800g cans.
Each product is composed of pasteurized cow’s milk (72 percent), palm oil (24 percent), salt (3.2 percent), lactic culture and microbial rennet (less than 1 percent). Danish White Processed Spread can be consumed as is or used as an ingredient in baked goods, meat recipes and a supplement to salads.
The applicable subheading for the Danish White Processed Spread, 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 containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, 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 9904.06.37, HTSUS.
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) 734-3277
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division