CLA-2-04:OT:RR:NC:2:231
Mr. Henrik Mortensen
Arla Foods, Inc.
645 Martinsville Road
Basking Ridge, NJ 07920
RE: The tariff classification of a processed cream cheese spread from Saudi Arabia.
Dear Mr. Mortensen:
In your letters dated April 1, 2008 and February 24, 2009, you requested a tariff classification ruling.
The ruling was requested on an item initially identified as “Danya Processed Cream Cheese Spread” (cheddar-flavored) in a jar. A 500-gram sample of the product, packed in a glass jar labeled “Puck Cream Cheese Spread – Cheddar Taste” was subsequently submitted for our examination. The sample was found to be a creamy, off-white paste having a salty flavor.
The ingredients are stated to be cream cheese (made from butter, cow’s milk proteins, salt, and lactic acid starter culture), emulsifier salts, cheddar flavor, and natural food color. The specification sheet indicates that the moisture content is approximately 54.5%. The fat content is 31.9% on an as-is basis and approximately 70% on a dry basis. A flow chart indicates that the product is made by combining cream cheese with the emulsifying salts and other ingredients, subjecting the mixture to heat, and subsequently filling the glass jars with the resulting substance.
The submitted sample has been analyzed by the New York Customs and Border Protection Laboratory. The lab finds that the product is a soft, spreadable processed cheese containing cow’s milk but not containing cheddar cheese.
The applicable subheading for the above-described Danya/Puck cheddar-flavored processed cream cheese spread, if entered under quota, will be 0406.30.8900, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem.
Imports under subheading 0406.30.8900, 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 the above-described Danya/Puck cheddar-flavored processed cream cheese spread, if entered outside the quota, will be 0406.30.9100, HTSUS, 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, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.06.38—9904.06.48.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 734-3277
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