CLA-2-04: RR: NC: 2:231 K87936
Ms. Olga Golovan
Mayak, Inc.
4114 Highland Avenue
Brooklyn, NY 11224
RE: The tariff classification of fresh and processed cheeses from Russia.
Dear Ms. Golovan:
In your letter, dated June 29, 2004, you requested a tariff classification ruling on five cheese products.
The cheeses in question are all made from cow’s milk. Their ingredient makeup is described below.
“Tvorozhok slivochniy s Ananasom/Mango,” described as Cream Curd with Pineapple or Mango, is a low fat cheese product containing 10 percent fat, on a dry basis, and 60 percent moisture. The product is a mixture of fresh cheese curds, sour cream, fruit filler, sugar and stabilizer, and comes packed in a small plastic tub of 100 grams (about 3.5 ounces), net.
“Tvorozhok frouktoviy s Abrikosom/Klubnikoy,” described as Fruit Curd with apricot or strawberry, is a low fat cheese product containing 15 percent fat, on a dry basis, and 65 percent moisture. The product is a mixture of fresh cheese curds, butter, fruit filler, sugar and stabilizer, and comes packed in a small plastic tub of 100 grams, net.
“Rossiyskiy Processed Cheese,” containing, by weight, 45 percent fat in the dry matter and 12.6 percent moisture, is processed from a mixture, predominantly of Cheddar (36 percent) and Edam (28.7 percent) cheeses. Other ingredient include water (12.6 percent), fresh cheese curds (5.9 percent), butter, whole milk powder and a small amount of emulsifiers (2.0 percent). A sample consisted of a white colored cheese with a plastic body, packed in a small, foil-wrapped, rectangular slab (100 grams, or 3.5 ounces).
“Sliced Processed Cheese with Ham” consists of slices from a processed cheese, containing Edam cheese as the predominant cheese ingredient. Other ingredients
include fresh, low-fat cheese curds, water (12.6 percent), dried milk, butter, cream, ham (1.1 percent) and a small amount of emulsifier (2.0 percent). A sample consisted of eight individual cheese slices in a plastic wrapping.
“Chocolate Flavored Processed Cheese,” made from fresh cheese curd, contains, by weight, 30 percent fat in the dry matter. Other ingredients include sugar, water (18.9 percent), butter, cocoa powder (4.7 percent), whole milk powder, and emulsifier. A sample, put up in a rectangular, plastic container, of 200 grams (about 7 ounces), net, consisted of a dark brown paste with a chocolate aroma.
The “Cream Curd with Pineapple or Mango” and the “Fruit Curd with Apricot or Strawberry” are classifiable as fresh cheeses in subheading 0406.10, Harmonized Tariff of the United States (HTS). “Rossiyskiy,” “Sliced Processed Cheese with Ham,” and “Chocolate-Flavored Processed Cheese” are all classifiable as processed cheeses in subheading 0406.30, HTS. The relevant tariff codes and subheading descriptions for each cheese follows:
The applicable subheading for “Cream Curd with Pineapple or Mango” and “Fruit Curd with Apricot or Strawberry,” if entered under quota, will be 0406.10.8400, Harmonized Tariff of the United States (HTS), which provides for 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 this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for “Cream Curd with Pineapple or Mango” and “Fruit Curd with Apricot or Strawberry,” if entered outside the quota, will be 0406.10.8800, Harmonized Tariff of the United States (HTS), which provides for 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, may be subject to additional safeguard duties based on value, as described in subheadings 9904.06.38-9904.06.49.
The applicable subheading for “Rossiyskiy Processed Cheese,” if entered under quota, will be classifiable in subheading 0406.30.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for processed (process) cheese, not grated or powdered, containing, or processed from, Cheddar cheese, Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions. The rate of duty is 10 percent ad valorem.
The applicable subheading for “Rossiyskiy Processed Cheese,” if entered outside the quota, will be 0406.30.6700, HTS, which provides for processed (process) cheese, not grated or powdered, containing, or processed from, Cheddar cheese, other. The rate of duty will be $1.227 per kilogram. In addition, products classified in subheading 0406.30.6700, HTS, may be subject to additional safeguard duties based on value, as described in subheadings 9904.05.59-9904.05.73.
The applicable subheading for “Sliced Processed Cheese with Ham,” if entered under quota, will be 0406.30.7300, HTS, which provides for processed (process) cheese, not grated or powdered, other, including mixtures of the above, containing, or processed from, Edam or Gouda cheeses, Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for “Sliced Processed Cheese with Ham,” if entered outside the quota, will be 0406.30.7500, HTS, which provides for processed (process) cheese, not grated or powdered, other, including mixtures of the above, containing, or processed from, Edam or Gouda cheeses, other. The rate of duty will be $1.803 per kilogram. In addition, products classified in subheading 0406.30.7500, HTS, may be subject to additional safeguard duties based on value, as described in subheadings 9904.05.83 – 9904.05.94.
The applicable subheading for “Chocolate Flavored Processed Cheese,” if entered under quota, will be 0406.30.8900, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, other, other, other, containing cow’s milk, 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 “Chocolate Flavored Processed Cheese,” if entered outside the quota, will be 0406.30.9100, HTS, which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, other, other, other, containing cow’s milk, other. The rate of duty will be $1.509 per kilogram. In addition, products classified in subheading 0406.30.9100, HTS, may be subject to additional duties based on value, as described in subheadings 9904.06.38 – 9904.06.49.
For goods classified in subheadings 0406.30.8400, 0406.30.6500, HTS, 0406.30.7300, HTS, or 0406.30.89, 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