HQ 952764: Buttery Cheese Blend; Heading 1901, HTSUSA; Food preparations of goods of headings 0401 to 0404; Import Restrictions under 9904.10.75

us-cbp-cross-rulings-hq-952764HQ 952764: Buttery Cheese Blend; Heading 1901, HTSUSA; Food preparations of goods of headings 0401 to 0404; Import Restrictions under 9904.10.75Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 952764

                        February 18, 1993

CLA-2 CO:R:C:F 952764 LPF

CATEGORY: Classification

TARIFF NO.: 1901.90.8040; 9904.10.75

Mr. Mike Gilmartin
Commercial Creamery Co.
South 159 Cedar Street
P.O. Box 93
Spokane, WA 99210

RE: Buttery Cheese Blend; Heading 1901, HTSUSA; Food preparations
    of goods of headings 0401 to 0404; Import Restrictions under
    9904.10.75

Dear Mr. Gilmartin:

    This is in response to your letter dated October 6, 1992, on
behalf of Dae An Food Industry Co.  Your inquiry requests the
proper classification of Buttery Cheese Blend #573 under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

    The Buttery Cheese Blend #573, imported from Korea, is
described as a flavoring powder which consists, by weight, of
whey (50%), corn starch (15%), Cheddar cheese (10%), maltodextrin
(5%), salt (5%), less than 5% each of Bleu cheese, butter,
buttermilk, natural and artificial flavor, and monosodium
glutamate, and less than 1% each of sodium phosphates and
artificial color.  The product contains less than 5% by weight of
butterfat.  It will be imported in 50 pound poly-lined, multi-
wall bags.

ISSUE:

    Whether the Buttery Cheese Blend is classifiable in heading
1901, as food preparations of goods of heading 0401 to 0404 or is
classifiable elsewhere in the HTSUSA.











                               -2-

LAW AND ANALYSIS:

    The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes.  The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.

    Heading 1901 provides, inter alia, for food preparations of
goods of heading 0401 to 0404, not containing cocoa powder or
containing cocoa powder in a proportion by weight of less than 10
percent, not elsewhere specified or included.  The EN's to 1901
indicate that the products included in this heading contain, in
addition to natural milk constituents (milk enriched in vitamins
or mineral salts), other ingredients not permitted in the
products of headings 0401 to 0404.  Because whey is a primary
ingredient of the Buttery Cheese Blend, the product, pursuant to
GRI 1, is classified within 1901.  The appropriate subheading is
1901.90.8040.

HOLDING:

    The Buttery Cheese Blend #573 is classifiable in subheading
1901.90.8040, HTSUSA, as "Malt extract...Food preparations of
goods of headings 0401 to 0404, not containing cocoa powder or
containing cocoa powder in a proportion by weight of less than 10
percent, not elsewhere specified or included: Other: Other:
Other: Subject to quotas established pursuant to section 22 of
the Agricultural Adjustment Act, as amended...Provided for in
subheading 9904.10.75."  The general column one rate of duty is
10 percent ad valorem.  Because the annual quota allocation under
subheading 9904.10.75 is "None," this product is prohibited from
entry into the United States.


                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division

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