CLA-2-04:OT:RR:NC:2:231
Ms. Carla Graca
All-Ways Forwarding Int’l. Inc.
701 Newark Ave., Suite 300
Elizabeth, NJ 07208
RE: The tariff classification of “Irish Swiss Loaf Cheese” from Ireland.
Dear Ms. Graca:
In your letter dated March 30, 2009, you requested a tariff classification ruling on behalf of Norseland Incorporated. In response to a query by this office, you subsequently provided additional information, which was received here on April 29, 2009.
A submitted specification sheet identifies the product in question as semi-soft “Irish Swiss Loaf Cheese” having a mild, mellow, baby Swiss flavor. Accompanying samples are small (roughly 1” x 2” x 3/8”), individually wrapped pieces of pale yellow cheese exhibiting the eye formation and nutty taste typical of Swiss cheese. The cheese is said to be produced by the method generally used for the manufacture of Swiss/Emmentaler-type cheese. It is also said to be the same as Jarlsberg® cheese except that it will be imported in the form of individual-serving-size pieces, i.e., one-ounce and two-ounce cut sticks.
The ingredients are stated to be pasteurized part-skim cow’s milk, rennet, salt, and culture. The cheese has a fat content of approximately 28.5 percent (as-is basis) and a moisture content of 43 percent. The ripening period is 60 days.
The applicable subheading for the above-described “Irish Swiss Loaf Cheese,” if entered under quota, will be 0406.90.4600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: other cheese: Swiss or Emmentaler cheese with eye formation: described in additional U.S. note 25 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 6.4% ad valorem.
Imports under subheading 0406.90.4600, 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 “Irish Swiss Loaf Cheese,” if entered outside the quota, will be 0406.90.4800, HTSUS, which provides for cheese and curd: other cheese: Swiss or Emmentaler cheese with eye formation: other. The rate of duty will be $1.877 per kilogram. Also, products classified in subheading 0406.90.4800, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.06.06—9904.06.17
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