CLA-2-04:OT:RR:NC:N2:231
Mr. Seth A. Mailhot
Michael Best & Friedrich LLP
601 Pennsylvania Ave., NW
Suite 700
Washington, D.C. 20004
RE: The tariff classification of cheese snacks from Poland.
Dear Mr. Mailhot:
In your letter dated August 13, 2015, you requested a tariff classification ruling on behalf of Arla Foods Inc. (Basking Ridge, N.J.).
Samples of three varieties of “Popped Cheese” (Mature Cheddar, Havarti, and Aged Havarti) were submitted for our review. All are bite-sized slices of cheese which have been made into crispy, shelf-stable “snack chips” by a process involving drying, freezing and baking. Each variety consists only of the respective type of cheese, without any other ingredients. All of the source cheeses are made from milk, salt, cultures and rennet. It appears that the goods will be imported and sold in sealed bags at ambient temperature.
You have suggested that this merchandise should be classified within heading 1905, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bakers’ wares. However, given that the merchandise consists solely of cheese, and given that we have previously ruled on a similar product (in New York Ruling N218188 dated June 13, 2012), we find that it is more appropriately classified elsewhere.
The applicable subheading for the Mature Cheddar variety of “Popped Cheese,” if entered under quota, will be 0406.90.7600, HTSUS, which provides for cheese and curd: other cheese: other cheeses, and substitutes for cheese, including mixtures of the above: other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): containing, or processed from, Cheddar cheese: described in additional U.S. note 18 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10% ad valorem.
Imports under subheading 0406.90.7600, 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 (USDA)
Stop 1029
1400 Independence Avenue, SW
Washington, DC 20250-1029
Tel: (202) 720-1344
The applicable subheading for the Mature Cheddar variety of “Popped Cheese,” if entered outside the quota (i.e., without a valid import license), will be 0406.90.7800, HTSUS, which provides for cheese and curd: other cheese: other cheeses, and substitutes for cheese, including mixtures of the above: other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): containing, or processed from, Cheddar cheese: other. The rate of duty will be $1.227 per kilogram. Also, products classified in subheading 0406.90.7800, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.59—9904.05.72.
The applicable subheading for the Havarti and Aged Havarti varieties of “Popped Cheese,” if entered under quota, will be 0406.90.9500, HTSUS, which provides for cheese and curd: other cheese: other cheeses, and substitutes for cheese, including mixtures of the above: other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): other: other: containing cow’s milk (except soft-ripened cow’s milk cheese): 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. (Entry under this provision requires an import license, as discussed above in connection with subheading 0406.90.7600, HTSUS.)
The applicable subheading for the Havarti and Aged Havarti varieties of “Popped Cheese,” if entered outside the quota (i.e., without a valid import license), will be 0406.90.9700, HTSUS, which provides for cheese and curd: other cheese: other cheeses, and substitutes for cheese, including mixtures of the above: other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): other: other: containing cow’s milk (except soft-ripened cow’s milk cheese): other. The rate of duty will be $1.509 per kilogram. Also, products classified in subheading 0406.90.9700, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.06.38—9904.06.48.
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) 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.
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