CLA-2 R:C:F 957175 RC
0406.90.4100; 0406.90.3600
Ing. Alejandro C. Giannotti
A.G. Engineering
4848 Loop Central
Houston, Texas 77081
RE: Classification of cheeses
Dear Mr. Giannotti:
This is in response to your letter requesting a binding
classification ruling for eight different cheeses.
FACTS:
You describe the subject cheeses, to be imported from
Argentina, as follows:
Colonia Argentino
Flavor: Lightly sweet, pleasant soft smell
Consistency: Semi-hard, elastic, fusing in ones mouth
Texture: Spread eyes
Color: Yellowish
Form: Flat cylindrical
Rind: Smooth, covered with polyvinyl painting
Fat in dry matter: 40-44%
Moisture: 40%
Age: 60 days
Shell-life: Six months
Net weight: 3.5 kg
Danbo Argentino
Flavor: Lightly sweet (nutlike), pleasant soft smell
Consistency: Semi-hard, elastic
Texture: Smooth with some spread eyes
Color: Yellowish
Form: Parallelepiped
Rind: Without rind, cryovac vacuum packed
Fat in dry matter: 40%
Moisture: 44%
Age: 75 days
Shell-life: Six months
Net weight: 4.2 kg
Gouda
Flavor: Lightly sweet
Consistency: Semi-hard, elastic
Texture: Smooth with some small eyes
Color: Yellowish
Form: Cylindrical, parallel sides, convex profile
Rind: Smooth, covered with polyvinyl painting
Fat in dry matter: 40-44%
Moisture: 44%
Age: Four to five weeks
Shell-life: Four months
Net weight: 3.0-3.3 kg
Mozzarella
Flavor: Soft, lightly developed
Consistency: Soft, rather consistent, lightly elastic
Texture: Smooth, thread-like dough
Color: Creamy white
Form: Parallelepiped or in 20kg block
Rind: Without rind, cryovac vacuum packed
Fat in dry matter: 36-40%
Moisture: 42%
Age: Fresh
Shell-life: Six months
Net weight: 3.5 and 20,000 kg
Port Salut
Flavor: Sweet, soft, strong smell
Consistency: Soft, elastic
Texture: Smooth, soft, creamy
Color: Creamy white
Form: Square
Rind: Without rind, cryovac vacuum packed
Fat in dry matter: 50-52%
Moisture: 48%
Age: 30 days
Shell-life: Three months
Net weight: 4.2 and 1,000 kg
Queso Rallado
Flavor: Rich, lightly salty, clean and developed smell
Consistency: Hard
Texture: Small separated particles
Color: Yellowish white
Fat in dry matter: 40-44%
Moisture: 35%
Age: Six months
Shell-life: One year
Packing: Bags
Regianitto
Flavor: Rich, lightly salty, clean and developed smell
Consistency: Hard
Texture: Grandular
Color: Yellowish white
Fat in dry matter: 37%
Moisture: 35%
Age: Six months
Shell-life: Six months
Packing: Bags
Sbrinz
Flavor: Rich, lightly salty, clean and developed smell
Consistency: Hard
Texture: Grandular
Color: Yellowish white
Rind: Smooth, well formed, treated with oil
Fat in dry matter: 40-44%
Moisture: 35%
Age: Six months
Shell-life: One year
Packing: Bags
You seek a ruling stating the cheeses are soft or semi-soft
because you believe soft or semi-soft cheeses are exempt from
quota and do not require special licensing.
On April 4, 1995, you told Headquarters personnel the
cheeses are all to be made from cow's milk. You did not submit
samples.
ISSUE:
What is classification of the cheeses under the Harmonized
Tariff Schedule of the United States (HTSUS)?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUS. 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 (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
The Colonia Argentino falls into subheading 0406.90.4600
HTSUS, as "Described in additional U.S. note 25 to this chapter
and entered pursuant to its provisions." The additional U.S.
note 25 to chapter four states, in relevant part, "The aggregate
quantity of Swiss and Emmentaler cheese with eye formation, the
foregoing goods entered under subheading 0406.90.46 in any
calendar year shall not exceed the quantities specified in this
note ... Argentina -- 80,000 kg. ... Imports under these
provisions require import licenses, in accordance with terms and
conditions provided in regulations issued by the Secretary of
Agriculture, subject to the approval of the United States Trade
representative (USTR). The regulations may provide for the
reallocation among supplying countries or areas of unfilled
quantities, subject to USTR approval."
The Danbo Argentino falls into subheading 0406.90.9500
HTSUS, as "Described in
additional U.S. note 16 to this chapter and entered pursuant to
its provisions." The additional U.S. note 16 to chapter four
states, in relevant part, "The aggregate quantity of cheeses and
substitutes for cheese (except (i) cheese not containing cow's
milk; (ii) soft ripened cow's milk cheese; (iii) cheese (except
cottage cheese) containing 0.5 percent or less by weight of
butterfat; and, (iv) articles within the scope of other import
quotas provided for in additional U.S. notes 17 through 25,
inclusive, to this chapter), the foregoing goods entered under
subheadings 0406.10.04, 0406.10.84, 0406.20.89, 0406.30.89 and
0406.90.95 in any calendar year shall not exceed the quantities
specified in this note ... Argentina -- 100,000 kg. ...Imports
under these provisions require import licenses, in accordance
with terms and conditions provided in regulations issued by the
Secretary of Agriculture, subject to the approval of the United
States Trade Representative (USTR). The regulations may provide
for the reallocation among supplying countries or areas of
unfilled quantities, subject to USTR approval."
The Gouda falls into 0406.90.1600 HTSUS, as "Described in
additional U.S. note 20 to this chapter and entered pursuant to
its provisions." The additional U.S. note 20 to chapter four
states, in relevant part, "The aggregate quantity of Edam and
Gouda cheeses and of cheese and substitutes for cheese
containing, or processed from, Edam and Gouda cheese, the
foregoing goods entered under subheadings 0406.10.44, 0406.20.44,
0406.20.73, 0406.30.44, 0406.30.73, 0406.90.16 and 0406.90.86 in
any calendar year shall not exceed the quantities specified in
this note... Argentina -- 235,500 kg. ...Imports under these
provisions require import licenses, in accordance with terms and
conditions provided in regulations issued by the Secretary of
Agriculture, subject to the approval of the United States Trade
Representative (USTR). The regulations may provide for the
reallocation among supplying countries or areas of unfilled
quantities, subject to USTR approval."
The Mozzarella falls into 0406.90.9500 HTSUS, as "Described
in additional U.S. note 16 to this chapter and entered pursuant
to its provisions." The additional U.S. note 16 to chapter four
states, in relevant part, "The aggregate quantity of cheeses and
substitutes for cheese (except (i) cheese not containing cow's
milk; (ii) soft ripened cow's milk cheese; (iii) cheese (except
cottage cheese) containing 0.5 percent or less by weight of
butterfat; and, (iv) articles within the scope of other import
quotas provided for in additional U.S. notes 17 through 25,
inclusive, to this chapter), the foregoing goods entered under
subheadings 0406.10.04, 0406.10.84, 0406.20.89, 0406.30.89 and
0406.90.95 in any calendar year shall not exceed the quantities
specified in this note ... Argentina -- 100,000 kg. ...Imports
under these provisions require import licenses, in accordance
with terms and conditions provided in regulations issued by the
Secretary of Agriculture, subject to the approval of the United
States Trade Representative (USTR). The regulations may provide
for the reallocation among supplying countries or areas of
unfilled quantities, subject to USTR approval."
The Port Salut falls into 0406.90.9500 HTSUS, as "Described
in additional U.S. note 16 to this chapter and entered pursuant
to its provisions." The additional U.S. note 16 to chapter four
states, in relevant part, "The aggregate quantity of cheeses and
substitutes for cheese (except (i) cheese not containing cow's
milk; (ii) soft ripened cow's milk cheese; (iii) cheese (except
cottage cheese) containing 0.5 percent or less by weight of
butterfat; and, (iv) articles within the scope of other import
quotas provided for in additional U.S. notes 17 through 25,
inclusive, to this chapter), the foregoing goods entered under
subheadings 0406.10.04, 0406.10.84, 0406.20.89, 0406.30.89 and
0406.90.95 in any calendar year shall not exceed the quantities
specified in this note ... Argentina -- 100,000 kg. ...Imports
under these provisions require import licenses, in accordance
with terms and conditions provided in regulations issued by the
Secretary of Agriculture, subject to the approval of the United
States Trade Representative (USTR). The regulations may provide
for the reallocation among supplying countries or areas of
unfilled quantities, subject to USTR approval."
The Regianitto falls into 0406.90.4100 HTSUS, as "Described
in additional U.S. note 21 to this chapter and entered pursuant
to its provisions." The additional U.S. note 21 to chapter four
states, in relevant part, "The aggregate quantity of Italian-type
cheeses, made from cow's milk, in original loaves (Romano made
from cow's milk, Reggiano, Parmesan, Provolone, Provoletti and
Sbrinz); and Italian-type cheeses, made from cow's milk, not in
original loaves (Romano made from cow's milk, Reggiano, Parmesan,
Provolone, Provoletti, Sbrinz and Goya) and of cheese and
substitutes for cheese containing, or processed from, such
Italian-type cheeses, whether or not in original loaves, the
foregoing goods entered under subheading 0406.10.54, 0406.20.51,
0406.20.77, 0406.30.77, 0406.90.31, 0406.90.36, 0406.90.41 and
0406.90.66 in any calendar year shall not exceed the quantities
specified in this note ... Argentina -- 6,383,000 kg. ... Imports
under these provisions require import licenses, in accordance
with terms and conditions provided in regulations issued by the
Secretary of Agriculture, subject to the approval of the United
States Trade Representative (USTR). The regulations may provide
for the reallocation among supplying countries or areas of
unfilled quantities, subject to USTR approval."
The Sbrinz falls into 0406.90.3600, as "Described in
additional U.S. note 21 to this chapter and entered pursuant to
its provisions." The additional U.S. note 21 to chapter four
states, in relevant part, "The aggregate quantity of Italian-type
cheeses, made from cow's milk, in original loaves (Romano made
from cow's milk, Reggiano, Parmesan, Provolone, Provoletti and
Sbrinz); and Italian-type cheeses, made from cow's milk, not in
original loaves (Romano made from cow's milk, Reggiano, Parmesan,
Provolone, Provoletti, Sbrinz and Goya) and of cheese and
substitutes for cheese containing, or processed from, such
Italian-type cheeses, whether or not in original loaves, the
foregoing goods entered under subheading 0406.10.54, 0406.20.51,
0406.20.77, 0406.30.77, 0406.90.31, 0406.90.36, 0406.90.41 and
0406.90.66 in any calendar year shall not exceed the quantities
specified in this note ... Argentina -- 6,383,000 kg. ... Imports
under these provisions require import licenses, in accordance
with terms and conditions provided in regulations issued by the
Secretary of Agriculture, subject to the approval of the United
States Trade Representative (USTR). The regulations may provide
for the reallocation among supplying countries or areas of
unfilled quantities, subject to USTR approval."
We did not find "Queso Rallado", described or named as such,
in the HTSUS. You would need to submit a sample for us to
classify it.
In sum, it is our understanding that whether cheese is soft
or semi-soft is not the criterion for quota or license
requirements. According to the information you have submitted,
the cheeses are subject to quota and licensing requirements.
HOLDING:
The Colonia Argentino falls into subheading 0406.90.4600
HTSUS, dutiable at 6.4 percent ad valorem. The Danbo Argentino
falls into subheading 0406.90.9500 HTSUS, dutiable at 10 percent
ad valorem. The Gouda falls into 0406.90.1600 HTSUS, dutiable at
15 percent ad valorem. The Mozzarella falls into 0406.90.9500
HTSUS, dutiable at 10 percent ad valorem. The Port Salut falls
into 0406.90.9500 HTSUS, dutiable at 10 percent ad valorem. The
Regianitto falls into 0406.90.4100, dutiable at 15 percent ad
valorem. The Sbrinz falls into 0406.90.3600, dutiable at 19
percent ad valorem. The Queso Rallado is not found.
Visas and quota requirements applicable to the subject
cheeses may be affected. The Status Report on Current Import
Quotas (Restraint Levels), issued by Customs, provides current
and vital information in this regard.
Sincerely,
John Durant, Director
Commercial Rulings Division