CLA-2-04:S:N:N1:229
0406.90.1500 (9904.10.36)
0406.90.4030 (9904.10.42)
Mr. Roberval Jose Barcelos, Director
Sul Mineira Ind. e Com. de Laticinios Ltds
Alameda 3.o Sargento Alcides de Oliveira, 396/496
Pq. Novo Mundo, Sao Paulo
Brazil
RE: The tariff classification of twelve cheeses from Brazil.
Dear Mr. Barcelos:
In your letter dated August 4, 1989, you requested a tariff
classification ruling.
Your request contained a brochure showing some twelve
cheeses. Among those types pictured were Queijo tipo Gorgonzola,
Queijo tipo Roquefort, Queijo tipo Edam, Queijo tipo Gouda, and
Queijo tipo Parmesao. We would note, first, that it has been a
long-standing classification practice, as reflected in previous
administrative decisions issued by the U.S. Customs Service, that
the term "Roquefort cheese" includes, for tariff purposes, only
that cheese made in Roquefort, France. Accordingly, Queijo tipo
Roquefort would not be classifiable as "Roquefort cheese". It is
assumed, also, that Queijo tipo Edam, Queijo tipo Gouda, and
Queijo tipo Parmesao are made from, or contain, cow's milk.
The applicable subheading for the Queijo tipo Gorgonzola and
Queijo tipo Roquefort, if imported in original loaves, will be
0406.40.6040, Harmonized Tariff Schedule of the United States
(HTS), which provides for Blue-veined cheese:...Other (than
Roquefort cheese):...in original loaves...Other (than Stilton
produced in the United Kingdom. The duty rate will be 15 percent
ad valorem.
Articles classifiable in HTS subheading 0406.40.6040, HTS,
are subject to quota quantity restrictions listed in subchapter
IV of Chapter 99 in HTS subheading 9904.10.27, which limits the
amount of such cheese which may be imported from countries
(including Brazil) with no specific quota allocation to an annual
quota quantity of 1 kilogram. Additionally, 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.
The applicable subheading for Qeijo tipa Edam and Queijo
tipo Gouda is 0406.90.1500, HTS which provides for Other
cheeses:...Edam and Gouda cheeses. The rate of duty will be 15
percent ad valorem.
Articles classifiable in HTS subheading 0406.90.1500, HTS,
are subject to quota quantity restrictions listed in subchapter
IV of Chapter 99 in HTS subheading 9904.10.36, which limits the
amount of such cheese which may be imported from countries
(including Brazil) with no specific quota allocation to an annual
quota quantity of 1 kilogram. Additionally, 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.
The applicable subheading for Qeijo tipo Parmesao, when
imported in original loaves, will be 0406.90.4030, HTS, which
provides for Other cheeses:...Romano made from cow's milk,
Reggiano, Parmesan, Provolone and Provoletti cheeses...Parmesan
and Reggiano:...Made from cow's milk:...In original loaves. The
rate of duty will be 15 percent ad valorem.
Articles classifiable in HTS subheading 0406.90.4030, HTS,
are subject to quota quantity restrictions listed in subchapter
IV of Chapter 99 in HTS subheading 9904.10.42, which limits the
amount of such cheese which may be imported from countries
(including Brazil) with no specific quota allocation to an annual
quota quantity of 1 kilogram. Additionally, 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.
With regard to the remaining cheeses illustrated in your
brochure, your inquiry does not provide enough information for us
to give a classification ruling. Your request for a
classification ruling should include samples of the cheeses for
which you desire a classification, along with a description of
the manufacturing process by which they were made. Please also
include the percent by weight of butterfat in the dry matter for
each cheese and the percent of moisture. Should you decide to
resubmit your request for a binding classification ruling, please
take note of the guidelines for submission of ruling requests set
forth in the enclosed New York Region Informational Pipeline No.
1688 of December 19, 1988.
Although this ruling has been issued for five cheeses for
which there is virtualy no import quota allocation for Brazil,
most of the remaining seven cheeses in your brochure are probably
classifiable under tariff headings for which more substantial
quota allocations exist.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport