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NY 888347

July 28, 1993



TARIFF NO.: 2106.90.6597; 2106.90.6599

Ms. Susan T. Moore
Fredy's European, Inc.
2025 Meadows Drive
Woodstock, GA 30188

RE: The tariff classification of cheese spreads from Austria

Dear Ms. Moore:

In your undated letter, received by our Savannah office on July 15, 1993, you requested a tariff classification ruling.

Ingredients breakdowns for two cheese spreads were submitted with your letter. The basic ingredients for both products are cream cheese (over 50 percent), margarine, gelatin, and vegetable oil. The garlic flavored spread contains salt, garlic powder, garlic salt, emulsifier, and fresh garlic. Another variety, called "spring spread," contains leeks, onions, chives, salt, parsley, sugar, emulsifier, garlic powder, garlic salt, and ground pepper. Both products will be packed for retail sale in glass jars or plastic tubs containing 3.57 ounces, net weight.

The applicable subheading for the "spring" cheese spread will be 2106.90.6597, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included... other...other...containing sugar derived from sugar cane and/or sugar beets. The garlic spread will be classified in subheading 2106.90.6599, HTS, which provides for food preparations not elsewhere specified or included...other...other...other. In both cases, the rate of duty will be 10 percent ad valorem.

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

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