CLA-2-04:RR:NC:SP:231
Ms. Carla Ferreira
All-Ways Forwarding Int’l. Inc.
701 Newark Avenue (Suite 300)
Elizabeth, NJ 07208
RE: The tariff classification of two spreadable cheese products from Italy.
Dear Ms. Ferreira:
In your letters dated October 13, October 25 and December 1, 2006, you requested a tariff classification ruling on behalf of Norseland Inc. (Stamford, CT). Two samples and related information concerning their composition and manufacture were submitted for our review.
The first product, identified as “Crema Spalmabile di Parmigiano Reggiano,” is a processed (process) cheese spread. The sample is a smooth, creamy, off-white paste packed in a 150-gram retail plastic tub having a reclosable lid. The product is said to contain 40% fat in the dry matter and 65.5% moisture. The ingredients are Parmigiano Reggiano cheese (50.9%) (made from cow’s milk, salt, rennet), water (46.3%), melting salts (2.3%), and salt (0.5%).
The applicable subheading for the “Crema Spalmabile di Parmigiano Reggiano,” if entered under quota, will be 0406.30.7700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: containing, or processed from, Italian-type cheeses (Romano, Reggiano, Parmesan, Provolone, Strinz and Goya): described in additional U.S. Note 21 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the “Crema Spalmabile di Parmigiano Reggiano,” if entered outside the quota, will be 0406.30.7900, HTSUS, which provides for processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: containing, or processed from, Italian-type cheeses (Romano, Reggiano, Parmesan, Provolone, Strinz and Goya): other. The rate of duty will be $2.146 per kilogram. In addition, products classified in subheading 0406.30.7900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.05.95 – 9904.06.05.
The second product, identified as “Crema Spalmabile 5 Formaggi,” is a processed (process) cheese spread blended from five different types of cow’s milk cheese and other ingredients. The sample is a smooth, creamy, off-white paste packed in a 200-gram retail plastic tub having a reclosable lid. The product is said to contain 38% fat in the dry matter and 65% moisture. The ingredients are Edam cheese (13.4%), Tilsit cheese (13.4%), Emmental cheese (13.4%), Provolone cheese (9.8%), Gorgonzola cheese (6.7%), water (40.3%) and melting salts (3%).
The applicable subheading for the “Crema Spalmabile 5 Formaggi,” if entered under quota, will be 0406.30.7300, HTSUS, which provides for processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: containing, or processed from, Edam or Gouda cheeses: described in additional U.S. Note 20 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the “Crema Spalmabile 5 Formaggi,” if entered outside the quota, will be 0406.30.7500, HTSUS, which provides for processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.05.83 – 9904.05.94.
Imports under subheadings 0406.30.7700 and 0406.30.7300, HTSUS, require import licenses, in accordance with terms and conditions provided in regulations issued by the Secretary of Agriculture, subject to the approval of the United States Trade Representative (USTR). The regulations may provide for the reallocation among supplying countries or areas of unfilled quantities, subject to USTR approval.
Questions regarding licensing procedures and applications for licenses to import cheese subject to quota should be addressed to:
Import Quota Manager for Dairy Products
U.S. Department of Agriculture
Stop 1029
1400 Independence Avenue, SW
Washington, DC 20250-1029
Tel: (202) 720-1344
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Nathan Rosenstein at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division