CLA-2-04:OT:RR:NC:N2:231
Mr. Scott H. Jacobs
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of a hard cheese from Lithuania.
Dear Mr. Jacobs:
In your letter dated September 30, 2014, you requested a tariff classification ruling on a certain cheese to be imported in whole wheels.
Technical specifications and a sample (half-wheel) of “Dziugas Hard Cheese” (24-month-ripened) were submitted for our examination. The sample cheese exhibits a yellowish color that is more intense and orangey at the rind. It has a hard, dry, crumbly body, a somewhat grainy mouthfeel, and a rich flavor typical of Italian-type cheese.
The stated ingredients are pasteurized cow’s milk, salt, rennet and cultures. The cheese contains 33% moisture and 2.25% salt. The fat comprises 40% of the dry matter.
You have suggested that this product should be classified in subheading 0406.90.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-enumerated cow’s milk cheese (other than soft-ripened). However, based on our research and examination of the sample, we find that the product is a Grana / Parmesan-type cheese and is more specifically provided for as such.
The applicable subheading for the above-described “Dziugas” cheese, if entered under quota, will be 0406.90.4100, 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 “Dziugas” 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. Products classified in subheading 0406.90.4200, HTSUS, are also subject to additional safeguard duties based on their value, as set forth in subheadings 9904.05.95—9904.06.04, HTSUS.
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/.
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.
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 the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division