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NY 893870

March 9, 1994

CLA-2-21:S:N:N7:228 893870


TARIFF NO.: 2106.90.6999

Ms. Denise Guarino
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of cheddar flakes from Canada

Dear Ms. Guarino:

In your letter dated January 11, 1994, on behalf of Cheddar Farms, Inc., Georgetown, Ontario, Canada, you requested a tariff classification ruling.

A sample accompanied your letter, and was forwarded to the U.S. Customs laboratory for analysis. The product, "cheddar flakes B660," consists of small, soft, yellow/orange pieces composed of vegetable oil, wheat flour, dehydrated cheddar cheese, and natural flavors. Analysis determined the butterfat content to be 5.1 percent. The merchandise will be sold to the baking industry for use as an ingredient in baking mixes and baked goods.

The applicable tariff provision for the cheddar flakes will be 2106.90.6999, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...other. The general rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

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