CLA-2-04:OT:RR:E:NC:2:231

Ms. Cheryl Renna
Michael Angelo’s Importing LLC
200 Michael Angelo Way
Austin, TX 78728

RE: The tariff classification of Parmigiano-Reggiano cheese from Italy.

Dear Ms. Renna:

In your letter dated March 17, 2009, you requested a tariff classification ruling. You subsequently provided additional information via telephone and email.

The ruling was requested on organic Parmigiano-Reggiano cheese that has been aged for 24 months. The ingredients are cow’s milk (from organic farming), salt and natural rennet. The cheese has a moisture content of approximately 31 percent and a fat content of approximately 28 percent (minimum 32 percent of the dry matter). It will be imported in whole wheels.

The applicable subheading for the organic Parmigiano-Reggiano cheese, if entered under quota, will be 0406.90.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: other cheese: Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses: other: made from cow’s milk: described in additional U.S. note 21 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 15% ad valorem.

Imports under subheading 0406.90.4100, 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 organic Parmigiano-Reggiano cheese, if entered outside the quota, will be 0406.90.4200, HTSUS, which provides for cheese and curd: other cheese: Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses: other: made from cow’s milk: other. The rate of duty will be $2.146 per kilogram. In addition, products classified in subheading 0406.90.4200, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.95—9904.06.04

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