The tariff classification of a cheesecake filling from Canada

N019806 February 27, 2008 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Ms. Wendy Burns Northern Customs Services P.O. Box 331 Lewiston, NY 14092 RE: The tariff classification of a cheesecake filling from Canada Dear Ms. Burns: In your letter dated November 13, 2007, on behalf of Skjodt-Barrett Foods, Inc., Mississauga, Ontario, Canada, you requested a tariff classification ruling. An ingredients list and sample accompanied your letter. The sample was forwarded to the Customs and Border Protection laboratory for analysis. The product, “cheesecake filling” code no. S7097, is a white-colored, semi solid material, said to be composed of 75 percent cream cheese, 7.25 percent modified palm and canola oil, one percent modified starch, and less than one percent, each, of milk protein concentrate, flavor, lactic acid, salt, potassium sorbate, sodium hexa meta phosphate, locust bean gum, carrageen, and water. Laboratory analysis found the product contained 49 percent milk solids and 32.8 percent milk fat on a dry basis. The cheesecake filling will be imported in 30-pound plastic bags, and sold to a bakery products manufacturer for the production of cheesecakes. The applicable subheading for the cheesecake filling, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other… other… containing over 10 percent by weight of milk solids…other…dairy products described in additional U.S. note 1 to chapter 4… described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 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