CLA-2-04:RR:NC:2:231 E83545
Mr. Charles Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of provolone and mozzarella cheese from Canada.
Dear Mr. Gabbert:
In your letter, dated June 17, 1999, you have requested a tariff classification ruling.
The merchandise is described thus:
1. Provolone is a pasta filata cheese. The ingredients are milk, bacterial culture, rennet, lipase, and 1.4 percent salt. The pH is 5.2-5.3. The moisture content is 42 percent and the fat content is 24 percent. During processing the milk to vat temperature is 32 degrees Centigrade, and the cooking temperature is 48 degrees Centigrade. This provolone is not aged, as is provolone produced in Italy. Characteristic features of provolone cheese are the presence of lipase and a sharp taste.
2. Mozzarella (whole milk) is a pasta filata cheese. The ingredients are whole milk, bacterial culture, rennet, and 1.4 percent salt. The pH is 5.2-5.3. The moisture content is 48 percent and the fat content is 23 percent. The milk to vat temperature is 32 degrees Centigrade, and the cooking temperature is 45 degrees Centigrade. Mozzarella does not contain lipase, and it has a characteristic bland taste.
The two manufacturing processes are similar except for the final stage of forming. Mozzarella is formed in block form, while provolone is tubular in shape. Both products fall in the pulled-curd category.
The applicable subheading for provolone cheese, if entered under quota, will be 0406.90.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, other, made from cow's milk, described in additional U.S. note 21 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 15 percent ad
valorem.
The applicable subheading for provolone cheese, if entered outside the quota, will be 0406.90.4200, HTS, which provides for cheese and curd, other cheese, Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, other, made from cow's milk, other. The rate of duty will be $2.209 per kilogram. In addition, products classified in subheading 0406.90.4200, HTS, are subject to additional duties based on their value, as described in subheadings 9904.05.95 - 9904.06.05. However, U.S. Note 1 to Subchapter IV, Chapter 99, states, "Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter." Accordingly, since the provolone is a product of Canada, the additional duties provided for in subheadings 9904.05.95 - 9904.06.05 shall not apply (these subheadings fall within subchapter IV).
The applicable subheading for mozzarella cheese, if entered under quota, will be 0406.90.9500, HTS, which provides for cheese and curd, other cheese, other cheeses, and substitutes for cheese, including mixtures of the above, other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63), other, other, containing cow's milk (except soft-ripened cow's milk cheese), described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for mozzarella cheese, if entered outside the quota, will be 0406.90.9700, HTS, which provides for cheese and curd, other cheese, other cheeses, and substitutes for cheese, including mixtures of the above, other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63), other, other, containing cow's milk (except soft-ripened cow's milk cheese), other. The rate of duty will $1.553 per kilogram. In addition, products classified in subheading 0406.90.9700, HTS, are subject to additional duties based on their value, as described in subheadings 9904.06.38 - 9904.06.49. However, U.S. Note 1 to Subchapter IV, Chapter 99, states, "Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter." Accordingly, since the mozzarella cheese is a product of Canada, the additional duties provided for in subheadings 9904.06.38 - 9904.06.49 shall not apply (these subheadings fall within Subchapter IV).
For goods classified in subheadings 0406.90.4100 and 0406.90.9500, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered for consumption into the United States.
Questions regarding licensing procedures and applications for licenses to import cheese subject to quota should be addressed to:
Import Quota Manager for Dairy Products
STOP 1029/Room 5531-S
U.S. Department of Agriculture
1400 Independence Avenue, S.W.
Washington, DC 20250-1029
This ruling is being issued under the provisions of Part 177 of the Customs Regulations
(19 CFR 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 Thomas Brady at (212) 637-7064.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division