CLA-2-04:OT:RR:NC:N2:231
Ms. Elena Breiner
Wojnar’s GmbH
250 Laxenburger Street
Vienna, 1230
Austria
RE: The tariff classification of Cream Cheese from Austria
Dear Ms. Breiner:
In your letter dated December 12, 2019, you requested a tariff classification ruling on behalf of your subsidiary Wojnar’s Weiner Leckerbissen Delikatessenerzeugung GmbH (Vienna, Austria).
There are two products under review:
Liptauer Mild is ready-to-eat cream cheese composed of bovine milk, sheep milk, butter, cucumbers, onions, peppers, sugar, distilled vinegars, corn starch, mustard seed, tomato paste, capers, salt, spices, modified starch, agar-agar, guar gum, locust bean gum, tara gum, xanthan gum (thickening agents), lactic acid, acetic acid (acidifiers), sodium carbonates, sodium acetates (acidity regulators), potassium sorbate, sodium benzoate (preservative), saccharin (sweetener) aroma, rapeseed oil, maltodextrin and spice extracts.
Liptauer Scharf (Spicy) is ready-to-eat cream cheese composed of bovine milk, sheep milk, butter, cucumbers, onions, peppers, sugar, distilled vinegars, corn starch, tomato paste, garlic paste, spices, mustard seed, salt, modified starch, agar-agar, guar gum, locust bean gum, tara gum, xanthan gum (thickening agents), lactic acid, acetic acid (acidifiers), sodium carbonates, sodium acetates (acidity regulators), potassium sorbate (preservative), paprika extract (dye), rapeseed oil, aroma, maltodextrin and spice extracts.
The finished products are packed in containers with a net weight of 150 grams.
The applicable subheading for the above-described Cream Cheese, if entered under quota, will be 0406.10.8400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Cheese and curd: Fresh (unripened or uncured) cheese, including whey cheese, and curd: Other: Other: Other: Other cheese and substitutes for cheese (except cheese not containing cow’s milk, and soft ripened cow’s milk cheese): Described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions.” The general rate of duty will be 10 percent ad valorem.
Imports under subheading 0406.10.8400, 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 above-described Cream Cheese, if imported outside the quota (i.e., without a USDA cheese-import license), will be 0406.10.8800, HTSUS, which provides for “Cheese and curd: Fresh (unripened or uncured) cheese, including whey cheese, and curd: Other: Other: Other: Other cheese and substitutes for cheese (except cheese not containing cow’s milk, and soft ripened cow’s milk cheese): Other.” The general rate of duty will be $1.509 per kilogram.
In addition, products classified in subheading 0406.10.8800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 to 9904.06.49, 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 the World Wide Web at https://hts.usitc.gov/current.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division