CLA-2-04:OT:RR:NC:N2:231
Ms. Megan Black
Austrian Imports, LLC
PO Box 834
Lyons, CO 80540
RE: The tariff classification of a hard cheese from Austria.
Dear Ms. Black:
In your letter dated July 19, 2013, you requested a tariff classification ruling.
Your letter directs us to a Web page that identifies the product in question as “Vorarlberger Bergkase g.U.,” or “Vorarlberg Mountain Cheese PDO.” Made from raw cow’s milk, rennet and two bacterial cultures, the cheese is aged for either 6 or 10 months. It has a dry, brown-yellow rind and a firm, yellowish interior exhibiting round, pea-sized, evenly distributed eyes. The fat content is said to be about 50 percent (assumed to be on a dry basis). The cheese is said to have an aromatic, spicy to savory flavor that varies by maturation period; other literature mentions a nutty aspect. Based on various reference sources, it appears that this product is a Swiss-type cheese.
The applicable subheading for the above-described 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 cheese, if entered outside the quota (i.e., without an import license), 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) 851-3300
Email: [email protected]
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,
Thomas J. Russo
Director
National Commodity Specialist Division