CLA-2-04:RR:NC:2:231 I81773
Ms. Cristina Fuhrman
Top Shelf International Corporation
P.O. Box 771172
Orlando, FL 32877-1172
RE: The tariff classification of fresh cheese from Brazil.
Dear Ms. Fuhrman:
In your letter, dated May 1, 2002, you requested a tariff classification ruling.
The merchandise, “Campo Lindo” brand “Frescatino,” “Frescatino Light,” and “Frescatino Fat Free,” is comprised of three varieties of fresh, white cheese. Samples of “Campo Lindo” brand “Frescatino” and “Frescatino Light” have been submitted with the inquiry. The merchandise is described thus:
“Campo Lindo” brand “Frescatino” is a fresh, soft cheese that has been produced from whole milk. The moisture content is 68-69.5 percent (30.5-32 percent on a dry basis), the fat content is 14-16 percent (less than 41 percent on a dry basis), and the salt content is 1.3-1.4 percent. “Frescatino” is packed in circular, plastic cups (with plastic lids) measuring 2 ¾ inches in diameter at the base and 2 ½ inches in height. Two 250 gram cups of fresh cheese are packed in a paper wrapper (500 grams, net).
“Campo Lindo” brand “Frescatino Light” is a fresh, soft cheese that has been produced from partly skimmed milk. The moisture content is 73-75 percent (25-27 percent on a dry basis), the fat content is 6-8 percent (less than 21 percent on a dry basis), and the salt content is 1.3-1.4 percent. “Frescatino Light” is packed in circular, plastic cups (with plastic lids) measuring 2 ¾ inches in diameter at the base and 2 ½ inches in height. Two 250 gram cups of fresh cheese are packed in a paper wrapper (500 grams, net).
“Campo Lindo” brand “Frescatino Fat Free” is a fresh, soft cheese that has been produced from skim milk, and it is enriched with calcium and vitamins A, D, and E. The moisture content is 79-81 percent (19-21 percent on a dry basis), the fat content is 0.0-0.1 percent (maximum 0.55 percent on a dry basis), and the salt content is 0.3-0.4 percent.
During the manufacturing process, milk is pasteurized at 75 degrees Centigrade for 15 seconds. Then it is standardized (3.6 percent fat for the traditional version, 1.7 percent for the light cheese, and 0 percent for the fat free version). The milk is then refrigerated at 5 degrees Centigrade. The milk is concentrated via ultrafiltration until it reaches a volume concentration factor of 4-5. A mixture of curd and salt is added to the concentrated milk, and the product is then packaged in plastic containers and seals with aluminum seals. The curd comes from cow’s milk, with 80 percent coagulant enzyme. After the addition of curd and salt, the product curdles inside the packaging. The cheese is kept refrigerated in cold storage for 18 hours, and then the plastic containers are wrapped in paper packaging.
The applicable subheading for fresh cheese, if entered under quota, will be 0406.10.8400, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, fresh (unripened or uncured) cheese, including whey cheese, and curd, other, other, other, other cheese and substitutes for cheese (except cheese not containing cow’s milk, and soft ripened cow’s milk cheese), described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for fresh cheese, if entered outside the quota, will be 0406.10.8800, HTS, which provides for cheese and curd, fresh (unripened or uncured) cheese, including whey cheese, and curd, other, other, other, other cheese and substitutes for cheese (except cheese not containing cow’s milk, and soft ripened cow’s milk cheese), other. The rate of duty will be $1.509 per kilogram. In addition, products classified in subheading 0406.10.8800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 – 9904.06.49.
For goods classified in subheading 0406.10.8400, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time that 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 (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division