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 > 1996 NY Rulings > NY A82019 - NY A82089 > NY A82035

Previous Ruling Next Ruling
NY A82035

April 23, 1996

CLA-2-21:RR:NC:FC:228 A82035


TARIFF NO.: 2106.90.8200

Ms. Ginette Houle
Les Aliments Fondue Paysanne Inc.
764, Chemin Olivier,
Bernieres, Quebec, Canada G7A 2N2

RE: The tariff classification of a pre-cooked appetizer from Canada.

Dear Ms. Houle:

In your letter dated March 21, 1996 you requested a tariff classification ruling.

Descriptive and illustrative literature were submitted with your request. "Italian Fondue" is composed of 56.79 percent water, 14.06 percent modified milk ingredients, 11.08 percent flour and corn starch, 8.66 percent margarine and canola oil, 8.24 percent mozzarella, parmesan and cream cheese, and less than 1 percent each of green peppers, red peppers, onions, tomato flakes, spices and seasoning. "Light Parmesan Fondue" is made from 59.80 percent water, 12.38 percent modified milk ingredients, 10.93 percent havarti, parmesan, and light cream cheeses, 10.82 percent flour and corn starch, 5.89 percent margarine and canola oil, and less than one percent seasoning. "Mexican Jalapeno Fondue" consists of 56.26 percent water, 11.20 percent flour and corn starch, 10.65 percent modified milk ingredients, 10.04 percent cream cheese, monterey jack, and parmesan cheese, 8.58 percent margarine and soya oil, 2.81 percent green and jalapeno peppers and onions, and less than one percent seasoning. The pre-cooked products are made by combining and melting the ingredients to form a paste. It is spread into a pan, refrigerated and cut into shapes weighing 50 grams. A wheat crumb coating is added and the product is deep-fried. The product will be imported refrigerated, packed for sale to restaurants, hotels and grocery stores. The preparation process by the consumer involves deep-frying or oven heating before it is served.

The applicable subheading for pre-cooked appetizers will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other. The rate of duty will be 8.8 percent ad valorem.

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 Stanley Hopard at 212-466-5760.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: