The tariff classification of an imitation cheese product from Scotland

NY M84240 June 29, 2006 CLA-2-21:RR:NC:N2:228 M84240 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. L. Scott Myers Looking Glass Enterprises P.O. Box 2002 Titusville, FL 32781 RE: The tariff classification of an imitation cheese product from Scotland Dear Mr. Myers: In your letters dated April 24, 2006 and June 7, 2006 you requested a tariff classification ruling. A product label was provided with your first letter and a description of the manufacturing process accompanied your June letter. The product is an imitation cheese containing no dairy ingredients, packaged for retail sale. The sample product label described a Cheshire-style imitation cheese composed of water, hydrogenated vegetable oil, soybean concentrate and soybean isolate, vinegar, salt, flavors, lactic acid, and carrageenan. A total of eight varieties of “cheese” will be produced, composed of the same ingredients, differing only by the flavorings used. The applicable subheading for the imitation cheese products will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other…other. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division