CLA-2-04:S:N:N1:229
(9904.10.42); 0406.90.4060 (9904.10.42);
0406.90.5500
Mr. Giuliano Frau
ArtCrafts International, Inc.
7211 Regency Square Boulevard, Suite 105
Houston, TX 77036
RE: The tariff classification of several CHEESES from Italy.
Dear Mr. Frau:
In your letter dated October 10, 1990, you requested a
tariff classification ruling.
The cheeses in question are described as GRATED PARMESAN
CHEESE, REGGIANO PARMESAN CHEESE, GRANA PADANO PARMESAN CHEESE,
PROVOLONE CHEESE, and SARDEGNAN PECORINO CHEESE. The first four
named items are typical Italian cow's milk cheeses. All but the
grated Parmesan cheese will be imported in original loaves.
SARDEGNAN PECORINO CHEESE, described as a pure sheep's milk
cheese, will be imported in two basic varieties,--namely, as
Sardo "Mediterranean" Pecorino and as Sardo "Golden" Pecorino.
These two varieties are described as having a white interior
color, with a crumbly texture. While the "Mediter- ranean"
Pecorino has a latticed rind, "Golden" Pecorino is said to have a
smooth rind, covered with a black plasticoat. The
"Mediterranean" variety is said to be ripened about 30 to 40
days, the "Golden" variety about 90 to 120 days. SARDEGNAN
PECORINO CHEESE, with a moisture content of from 40 to 44 percent
by weight, will be imported for use as table cheese.
The applicable subheading for GRATED PARMESAN CHEESE will be
0406.20. 5020, Harmonized Tariff Schedule of the United States
(HTS), which provides for Grated or powdered cheese of all
kinds:...Parmesan...Made from cow's milk. The rate of duty will
be 15 percent ad valorem.
Articles classifiable in HTS subheading 0406.20.5020 are
subject to quota quantity restrictions listed in subchapter IV of
Chapter 99 in HTS subheading 9904.10.45, which limits the amount
of such cheese which may be imported from the European Economic
Community to an annual quota quantity of 47,000 kilo- grams.
Additionally, an import license, issued to the importer by the
United States Department of Agriculture, will be required at the
time such merchan- dise is entered for consumption into the
United States.
The applicable subheading for REGGIANO PARMESAN CHEESE and
GRANA PADANO CHEESE in original loaves will be 0406.90.4030, HTS,
which provides for Parmesan and Reggiano:...Made from cow's
milk...In original loaves. The rate of duty will be 15 percent
ad valorem.
The applicable subheading for PROVOLONE CHEESE in original
loaves will be 0406.90.4060, HTS, which provides for Provolone
and Provoletti:...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 and
subheading 0406. 90.4060 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 the European Economic Community to an
annual quota quantity of 3,335,000 kilograms. 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 SARDEGNAN PECORINO CHEESE,
either the "MEDITERRANEAN" Pecorino or the "GOLDEN" Pecorino,
will be 0406.90.5500, HTS, which provides for Cheeses made from
sheep's milk:...Pecorino, in original loaves, not suitable for
grating. The rate of duty will be Free.
Articles classifiable in HTS subheading 0406.90.5500 are not
subject to quota quantity restrictions or to import quota
licensing requirements.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport