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N093261 N0 Ruling Active

The tariff classification of a cheese sauce from the Netherlands

Issued February 8, 2010 by U.S. Customs and Border Protection.

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N0 N093261 (February 8, 2010)

Tariff classification

HTS codes: 2103.90.9091

Headings: 2103

Product description

Descriptive literature and a sample accompanied your letter. The sample was examined and disposed of. The product is a ready to use cheese sauce, yellow-colored with a soft, creamy consistency, imported in refrigerated condition in sealed foil pouches containing 200 grams, net weight. The sauce is said to be composed of cheese, skim milk, cream, modified corn starch, salt, stabilizers, seasonings, and flavoring. Package instructions direct the user to heat the sauce in a microwave or on the stove top, prior to use.

CBP rationale

The applicable subheading for this product will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor…other…other …other.

Full text

N093261 February 8, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2103.90.9091 Mr. Scott Jacobs Atalanta Corporation Atalanta Plaza Elizabeth, NJ 07206 RE: The tariff classification of a cheese sauce from the Netherlands Dear Mr. Jacobs: In your letter dated February 1, 2010 you requested a tariff classification ruling. Descriptive literature and a sample accompanied your letter. The sample was examined and disposed of. The product is a ready to use cheese sauce, yellow-colored with a soft, creamy consistency, imported in refrigerated condition in sealed foil pouches containing 200 grams, net weight. The sauce is said to be composed of cheese, skim milk, cream, modified corn starch, salt, stabilizers, seasonings, and flavoring. Package instructions direct the user to heat the sauce in a microwave or on the stove top, prior to use. The applicable subheading for this product will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor…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

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