N293209 N2 Ruling Active

The tariff classification of cheese food from Canada

Issued February 2, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.8200

Headings: 2106

Product description

An ingredients breakdown, description of the manufacturing process, a manufacturing flowchart, and sample of the product accompanied your letter. The sample was examined and discarded. The product is named “Cheez Whiz” which is a tan colored paste said to contain water, canola oil, whey powder, maltodextrin, milk protein concentrate, cheese, sodium phosphate, enzyme modified cheese, corn starch, lactic acid, salt, whey protein concentrate, mustard flour, worcestershire sauce, sodium alginate, sorbic acid, annatto, natural flavor, and oleoresin paprika. The product will be imported in 8 ounce, and 15 ounce glass jars for retail sale. You suggest that the product should be classified in subheading 2103.90.9091 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard; other . . . other . . . other. Based on the ingredients and use, the product will be classified elsewhere.

CBP rationale

The applicable subheading for the “Cheez Whiz” 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…containing over 10 percent by weight of milk solids…other…other.

Full text

N293209 February 2, 2018 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Mr. Patrick Dignan Kraft Heinz Foods Company 200 E. Randolph Street, Suite 7600 Chicago, IL 60601 RE: The tariff classification of cheese food from Canada Dear Mr. Dignan: In your letter dated January 2, 2018 you requested a tariff classification ruling. An ingredients breakdown, description of the manufacturing process, a manufacturing flowchart, and sample of the product accompanied your letter. The sample was examined and discarded. The product is named “Cheez Whiz” which is a tan colored paste said to contain water, canola oil, whey powder, maltodextrin, milk protein concentrate, cheese, sodium phosphate, enzyme modified cheese, corn starch, lactic acid, salt, whey protein concentrate, mustard flour, worcestershire sauce, sodium alginate, sorbic acid, annatto, natural flavor, and oleoresin paprika. The product will be imported in 8 ounce, and 15 ounce glass jars for retail sale. You suggest that the product should be classified in subheading 2103.90.9091 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard; other . . . other . . . other. Based on the ingredients and use, the product will be classified elsewhere. The applicable subheading for the “Cheez Whiz” 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…containing over 10 percent by weight of milk solids…other…other. The general 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 the World Wide Web at https://hts.usitc.gov/current. 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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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