CLA-2-21:RR:NC:2:228 C89904
Christian Emmanuel
Cemma International Inc.
4829, avenue Rosedale
Montreal, Quebec, Canada H4V 2H3
RE: The tariff classification and status under the North American Free Trade
Agreement (NAFTA), of Fondue Parmesan from Canada; Article 509
Dear Mr. Emmanuel:
In your letter dated June 18, 1998, on behalf of Aliments La Bourgeoise
Inc., Canada, you requested a ruling on the status of Fondue Parmesan from
Canada under the NAFTA.
Illustrative literature and an ingredients breakdown were submitted with
your letter. Fondue Parmesan is composed of 60.40 percent water, 8.63 percent
whey powder, 5.18 percent grated parmesan cheese, 4.75 percent each of wheat
flour and corn starch, 4.31 percent margarine, 4.30 percent grated gouda cheese,
2.16 percent each of vegetable oil and egg yolk, 1.51 percent cream cheese, 1.08
percent swiss processed cheese, and less than one percent each of Kirsch liquor,
fillers and sorbic acid. All of the ingredients used to manufacture the product
are of Canadian or United States origin. The Fondue Parmesan is made by mixing
and cooking the ingredients, pouring the mixture into trays, cooling, and
refrigerating. The contents of the trays are cut into small squares, dipped
into a batter and covered with toasted wheat crumbs. The product is sold to
retail establishments put up in 900 gram packages, 16 pieces per package, or
sold to the food service industry in bulk cases based on individual quantity/per
package requirements. The fondue can be cooked in the oven, or deep fried and
served as an appetizer or as a main dish.
The applicable subheading for Fondue Parmesan will be 2106.90.8200,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which
provides for food preparations not elsewhere specified or
included...other...containing over 10 percent by weight of milk solids...other.
The general rate of duty will be 7.6 percent ad valorem.
The Fondue Parmesan, being wholly obtained or produced entirely in the
territory of Canada and the United States, will meet the requirements of HTSUSA
General Note 12(b)(i), and will therefore be entitled to a free rate of duty
under the NAFTA upon compliance with all applicable laws, regulations, and
agreements.
This ruling is being issued under the provisions of Part 181 of the Customs
Regulations (19 C.F.R. 181).
This ruling letter is binding only as to the party to whom it is issued and
may be relied on only by that party.
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 Stanley Hopard at 212-
466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division