CLA-2-04: RR: NC: SP: 231
Ms. Mariela Flood
Unity Customs Brokers
11222 South La Cienega Blvd., Suite 310
Inglewood, CA 90304
RE: The tariff classification of Quesos Petacones Cream and Dip from El Salvador.
Dear Ms. Flood:
In your letter dated January 30, 2007 on behalf of your client Amerisal LLC., you requested a tariff classification ruling.
The two submitted samples were reviewed upon submission and forwarded to the U.S. Department of Homeland Security Customs and Border Protection Laboratory for further analysis. The result of this analysis follows:
“Quesos Petacones Sour Cream” (liquid sour cream) consists of 22.3 percent butter fat, 69.9 percent water, 1.3 percent protein and 0.8 percent ash. The merchandise will be packaged and sold in 12 oz. plastic bags.
The applicable subheading for the “Quesos Petacones Sour Cream” (liquid sour cream) if entered while the quota remains open, will be 0403.90.0400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sour cream, not containing over 45 percent by weight of butterfat; buttermilk: fluid: sour cream: described in additional U.S. note 5 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 3.2 cents per liter.
The applicable subheading for the “Quesos Petacones Sour Cream” (liquid sour cream), if entered after the quota has closed, will be 0403.90.1600, (HTSUS), which provides for sour cream, not containing over 45 percent by weight of butterfat; buttermilk: fluid: sour cream: other. The rate of duty will be 77.2 cents per liter. In addition, products classified in subheading 0403.90.1600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.01 – 9904.04.08, HTSUS.
“Quesos Petacones Dip” consists of 19.6 percent of butter fat, 65.7 percent water, 6.2 percent protein and 1.5 percent ash. The merchandise is made from cow’s milk and based on laboratory analysis it meets the criteria for a fresh cheese. The merchandise will be packaged and sold in 8 oz. containers.
The applicable subheading for “Quesos Petacones Dip,” if entered under quota, will be 0406.10.8400, HTSUS, 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.
Imports under subheading 0406.10.8400, HTSUS, require an import license, 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
The applicable subheading for “Quesos Petacones Dip,” if entered outside the quota, will be 0406.10.8800, HTSUS, 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 – 9904.06.49.
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 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