CLA-2-04:RR:NC:2:231 K81417
Ms Tracey Pierce
Arla Foods Ingredients, Inc.
645 Martinsville Road
Liberty Corner, NJ 07938-2703
RE: The tariff classification of dried cheese powder from Denmark.
Dear Ms Pierce:
In your letter dated November 20, 2003, you requested a tariff classification ruling on certain dried cheese powders and a concentrated cream in powder form.
The cheese powders in question are made from natural cheeses, which are first melted and mixed with emulsifying salts and, then, dried in a powder form. The product, designated PS-CR 90001870A01, is said to consist of 100 percent Cheddar Cheese. The product, designated PS-CR 9000187A02, is said to consist of 50 percent Cheddar Cheese and 50% Parmesan Cheese. Samples of the two products had the appearance of cream colored powders.
The applicable subheading for the processed and dried Cheddar Cheese powder, item PS-CR 90001870A01, if entered under quota, will be 0406.20.3190, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, Grated or powdered cheeses, of all kinds: Cheddar cheese: Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions, Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for this item, if entered outside the quota, will be 0406.20.3300, HTS, which provides for cheese and curd, Grated or powdered cheese, Cheddar cheese: Other. The rate of duty will be $1.227 per kilogram. In addition, products classified in subheading 0406.20.3300, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.59 – 9904.05.73.
The applicable subheading for the processed and dried Cheddar Cheese (50 percent) and Parmesan cheese (50 percent) powder, item PS-CR 90001870A02, if entered under quota, will be 0406.20.7700, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, Grated or powdered cheeses, of all kinds: Other, including mixtures of the above: Other, Containing, or processed from, Italian-type cheeses ((Romano, Reggiano, Parmesan, Provolone, Proveletti, Sbrinz and Goya) made from cow’s milk: Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for this item, if entered outside the quota, will be 0406.20.7900, HTS, which provides for cheese and curd, Grated or powdered cheeses, of all kinds: Other, including mixtures of the above: Other, Containing, or processed from, Italian-type cheeses ((Romano, Reggiano, Parmesan, Provolone, Proveletti, Sbrinz and Goya) made from cow’s milk: Other. The rate of duty will be $2.146 per kilogram. In addition, products classified in subheading 0406.20.3300, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.95 – 9904.06.05.
For goods classified in subheadings 0406.20.3190 and 0406.20.77009500, 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
Your inquiry does not provide enough information for us to give a classification ruling on the balance of the products listed. Your request for a classification ruling should include the additional questions included below. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
Please submit the following additional information:
1. For item PS-CR 90001870A03, the composition of the product is shown as 50 percent Cheddar cheese and 25 percent, each, of Swiss and Danish cheese. Please identify the particular Swiss and Danish cheese types added to the product.
2. For item PS-CR 90001870A04, the composition is shown as 50 percent Blue cheese and 50 percent EU cheese. Please identify the type(s) of cheese from the EU included in this product.
3. For item PS-CR 9000187A05 and PS-CR 9000187A06: Your letter indicates that these products are made by melting natural cheese(s) with emulsifying salts and, then, drying to a powder form. You indicate that , “in the dry blend process, other non dairy ingredients may also be added (e.g., tomato powder, flavors, etc.”.
a) Classification rulings are generally issued on Individual products, or product formulations. Product codes usually each represent a specific product formulation. Accordingly, please provide, on a percent by weight basis, the product formulations you wish a ruling for. Include the percent by weight of each cheese (specify the type of cheese), and each added flavoring, seasoning, or other ingredient.
b) Also, please clarify at which point the non cheese ingredients are added in the process. (For example, would the tomato powder be added to, and blended with, the melted cheese, prior to drying, or are they added to the cheese powder?)
c) Are these powders, in their condition as imported, ready to use with no further
processing.
d) Regarding the applications for this product, please specify the products these
powders will be used with, and indicate the manner in which they are applied.
4. The specification sheet for Mascarpone powder, item PS-CR 90001870A07, states that this product is “produced from a balanced mix of natural milk ingredients.”
a) Please state whether the starting material for this product is Mascarpone cheese.
b) If not Mascarpone cheese, identify the natural milk ingredients (percent by weight basis) in this starting “balanced” mixture of natural milk ingredients. c) State whether any acids or ferments have been used at any stage in the processing of any of the ingredients used in this product.
d) Does this product contain milk proteins? If so,
--what is the percent by weight of milk proteins in the product, and
--what is the ratio of casein to whey proteins?
e) Please identify the 1% (±1%) salt noted on the specification sheet for this item?
f) Provide a step-by-step description of the production process, explaining the purpose of each step and identifying the step at which each ingredient is added. g) Is the milk fat separated from the milk prior to the ultrafiltration step?
h) What is the purpose of the ultrafiltration step?
5. The Cream Powder, item PS-CR 90001870A08, is said to be produced from natural milk ingredients.
a) Please list the materials that are used to make this product.
b) Please provide a step by step description of the manufacturing process.
6. The compositions of the Mascarpone Powder and Cream Powder appear to be very similar, if not identical. Please explain what properties or characteristics specifically distinguish these two products from one another.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 P. Brady at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division