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A82036 A8 Ruling Active

The tariff classification of pre-cooked appetizers from Canada.

Issued April 25, 1996 by U.S. Customs and Border Protection.

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A8 A82036 (April 25, 1996)

Tariff classification

HTS codes: 2106.90.9999

Headings: 2106

Product description

Descriptive and illustrative literature were submitted with your request. "Lobster Fondue" is made from 53.62 percent water, 9.61 percent modified milk ingredients, 9.18 percent flour and corn starch, 8.66 percent lobster flesh, 8.18 percent margarine and canola oil, and less than one percent seasoning. "Seafood Fondue" is made from 48.17 percent water, 19.12 percent crab and shrimp, 9.43 percent flour and corn starch, 8.43 percent modified milk ingredients, 7.35 percent margarine and canola oil, 7.02 percent havarti and cream cheese, and less than one percent seasoning. "Smoked Salmon Fondue" is composed of 52.95 percent water, 13.24 percent havarti and cream cheese, 9.93 modified milk ingredients, 9.28 flour and corn starch, 8.07 margarine and canola oil, 6 percent salmon flesh, and less than one percent seasoning. The product is made by combining and melting the ingredients to form a paste. It is spread into molds and refrigerated. A wheat crumb coating is added and the product is deep-fried. The appetizers 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.

CBP rationale

The applicable subheading for the pre-cooked appetizers will be 2106.90.9999, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.

Full text

NY A82036 April 25, 1996 CLA-2-21:S:N:N7:228 A82036 CATEGORY: Classification TARIFF NO.: 2106.90.9999 Ms. Ginette Houle Les Aliments Fondue Paysanne Inc. 764 Chemin Olivier, Bernieres, Quebec, Canada G7A 2N2 RE: The tariff classification of pre-cooked appetizers from Canada. Dear Ms. Houle: In your letter dated February 8, 1995 you requested a tariff classification ruling. Descriptive and illustrative literature were submitted with your request. "Lobster Fondue" is made from 53.62 percent water, 9.61 percent modified milk ingredients, 9.18 percent flour and corn starch, 8.66 percent lobster flesh, 8.18 percent margarine and canola oil, and less than one percent seasoning. "Seafood Fondue" is made from 48.17 percent water, 19.12 percent crab and shrimp, 9.43 percent flour and corn starch, 8.43 percent modified milk ingredients, 7.35 percent margarine and canola oil, 7.02 percent havarti and cream cheese, and less than one percent seasoning. "Smoked Salmon Fondue" is composed of 52.95 percent water, 13.24 percent havarti and cream cheese, 9.93 modified milk ingredients, 9.28 flour and corn starch, 8.07 margarine and canola oil, 6 percent salmon flesh, and less than one percent seasoning. The product is made by combining and melting the ingredients to form a paste. It is spread into molds and refrigerated. A wheat crumb coating is added and the product is deep-fried. The appetizers 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 the pre-cooked appetizers will be 2106.90.9999, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... other...other. The rate of duty will be 8.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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