The tariff classification of food products from Switzerland
Issued October 5, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.8200
Headings: 2106
Product description
Additional information was received by this office on September 14, 2011. Except as noted below, the samples were examined and disposed of. The products are creamy, pale yellow-colored, yellow-colored or apricot-colored, cheese-based food products, and have sour-cream like consistency. No curd is visible. They are prepared by mixing fresh cheese with, depending on variety, cream and fruit preparation, cream and vanilla preparation or cream, fruit preparation and vanilla preparation, filing in cups, cooling and packing. Fresh Cheese with Cream – Strawberry and Fresh Cheese with Cream – Vanilla contain 45 - 54 percent fresh cheese, 23 – 28 percent cream (35 percent fat) and 14.9 – 18 percent vanilla preparation (sugar, water, modified starch, vanilla extract, curcuma extract, vanilla seeds, lemon juice concentrate and flavors). Fresh Cheese with Cream – Strawberry also contains 17.1 percent fruit preparation (fruit, sugar, modified starch, lemon juice concentrate, water, flavor and color). Both products are put up for retail sale in sealed, plastic cups holding 6.2 oz (175 grams), net weight. Fresh Cheese with fruits will be imported in six different flavors – strawberry, banana, apricot, raspberry, apple and pineapple, packed in sealed, plastic cups each weighting 50 grams, net weight, two cups of each of raspberry, apple and pineapple, or raspberry, apple and pineapple affixed together for retail sale. All varieties are composed of approximately 60 percent fresh cheese, 11 percent cream (30 percent fat) and 29 percent fruit preparation. The common ingredients in the fruit preparation are sugar, water, modified starch and flavor. The strawberry variety also contains strawberry puree concentrate and red beet juice concentrate. The banana preparation also contains banana puree and lemon juice concentrate. The apricot flavor also contains apricot puree concentrate. The raspberry variety also contains raspberry puree concentrate and red beet juice concentrate. The apple
CBP rationale
The applicable subheading for the Fresh Cheese with Cream – Strawberry, Fresh Cheese with Cream – Vanilla and Fresh Cheese with fruits (strawberry, banana, apricot, raspberry, apple or pineapple) will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other …other … articles containing over 10 percent by weight of milk solids…other…other.
Full text
N184676 October 5, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Mr. James DeLaurentis Emmi (USA), Inc. 100 Dutch Hill Road Orangeburg, NY 10962 RE: The tariff classification of food products from Switzerland Dear Mr. DeLaurentis: In your letter dated August 5, 2011 and an undated letter, you requested a tariff classification ruling. Samples, a production flow chart, and ingredients and product information for nine products were submitted with your August 5, 2011 letter. Additional information was received by this office on September 14, 2011. Except as noted below, the samples were examined and disposed of. The products are creamy, pale yellow-colored, yellow-colored or apricot-colored, cheese-based food products, and have sour-cream like consistency. No curd is visible. They are prepared by mixing fresh cheese with, depending on variety, cream and fruit preparation, cream and vanilla preparation or cream, fruit preparation and vanilla preparation, filing in cups, cooling and packing. Fresh Cheese with Cream – Strawberry and Fresh Cheese with Cream – Vanilla contain 45 - 54 percent fresh cheese, 23 – 28 percent cream (35 percent fat) and 14.9 – 18 percent vanilla preparation (sugar, water, modified starch, vanilla extract, curcuma extract, vanilla seeds, lemon juice concentrate and flavors). Fresh Cheese with Cream – Strawberry also contains 17.1 percent fruit preparation (fruit, sugar, modified starch, lemon juice concentrate, water, flavor and color). Both products are put up for retail sale in sealed, plastic cups holding 6.2 oz (175 grams), net weight. Fresh Cheese with fruits will be imported in six different flavors – strawberry, banana, apricot, raspberry, apple and pineapple, packed in sealed, plastic cups each weighting 50 grams, net weight, two cups of each of raspberry, apple and pineapple, or raspberry, apple and pineapple affixed together for retail sale. All varieties are composed of approximately 60 percent fresh cheese, 11 percent cream (30 percent fat) and 29 percent fruit preparation. The common ingredients in the fruit preparation are sugar, water, modified starch and flavor. The strawberry variety also contains strawberry puree concentrate and red beet juice concentrate. The banana preparation also contains banana puree and lemon juice concentrate. The apricot flavor also contains apricot puree concentrate. The raspberry variety also contains raspberry puree concentrate and red beet juice concentrate. The apple variety also contains apple juice concentrate. The pineapple flavor also contains pineapple juice concentrate. These eight products contain over 10 percent milk solids. The applicable subheading for the Fresh Cheese with Cream – Strawberry, Fresh Cheese with Cream – Vanilla and Fresh Cheese with fruits (strawberry, banana, apricot, raspberry, apple or pineapple) will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other …other … articles containing over 10 percent by weight of milk solids…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/. Your inquiry does not provide enough information for us to give a classification ruling on the Fresh Cheese with Cream - Chocolate. Your request for a classification ruling should include an ingredients breakdown (percentages, by weight) of the chocolate preparation and provide the total percentage of milk solids and butterfat for the product. When this information is available, you may wish to consider resubmission of your request. The samples you provided will be retained with the National Import Specialist for thirty (30) days, pending receipt of the above information. 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 the National Import Specialist at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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