United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0859270 - NY 0859408 > NY 0859292

Previous Ruling Next Ruling

NY 859292

February 14, 1991



TARIFF NO.: 2106.90.4010 (9904.10.81)

Mr. William S. Hennings
General Manager
Swissrose International, Inc.
650 New County Road
Secaucus, NJ 07094

RE: The tariff classification of a DAIRY PRODUCT from Holland.

Dear Hennings:

In your letter dated December 26, 1990, you requested a tariff classification ruling.

This DAIRY PREPARATION is said to be produced by grinding skim milk cheese, then mixing with butter oil, whey powder, salt, and sorbic acid. After blending, the product is packed into plastic-wrapped blocks of 20 kilograms each, net weight, and placed in cardboard cartons. The product is then frozen. A sample of this product consisted of a oily, yellow material with a very grainy texture. A laboratory analysis found 27.6 percent, by weight, of fat on a dry basis, 25.8 percent protein, 2.3 percent salt, and a pH of 6.3.

You state in your letter that this product will be labeled as a cold pack process semisoft cheese. We do not believe this description is accurate. In our opinion, this product could not be labeled a cold pack cheese or cold pack cheese food under standards of identity established for those products by the U.S. Food and Drug Administration, which administers the relevant law governing this type product. Also, the product has not been heat processed, and so would not be considered a process cheese. Finally, since this blend is a preparation of ground cheese and significant amounts of other ingredients, it would not be considered as "cheese" for tariff purposes.

The applicable subheading for this DAIRY PRODUCT, described as "cold pack process semisoft cheese," will be 2106.90.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included:...Other:...Other:...Other:...Containing over 5.5 percent by weight of butterfat and not packaged for retail sale. The rate of duty will be 16 percent ad valorem.

Articles classifiable in HTS subheading 2106.90.4010 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.81, which limits the amount of such products which may be imported from other countries to specific quantity allocations for product from Australia and from Belgium and Denmark (as an aggregate). Since no addi- tional quota quantities have been allocated under this heading, importations of such products from Holland, or from any country other than Australia and Belgium and Denmark, would be prohibited.

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling