CLA-2-04:OT:RR:NC:N2:231
Mr. Armando Hernandez
Savino Del Bene USA Inc.
1650 Charles Willard St
Carson, CA 90746
RE: The tariff classification of Crema di Parmigiano Reggiano from Italy
Dear Mr. Hernandez:
In your letter dated July 24, 2020, you requested a tariff classification ruling on behalf of Pasta Uovo LLC (Los Angeles, CA).
The subject merchandise is Crema di Parmigiano Reggiano composed of Parmigiano Reggiano, water, milk cream, and sodium citrate (melting salt). According to the flowchart submitted with your inquiry, the cheese is cleaned, melted, filtered and packed into 1-kg plastic tubs with recloseable lids. Crema di Parmigiano Reggiano will be sold to the food service industry.
In your submission, you suggested classification under subheading 0406.30.3800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Cheese and curd: Processed (process) cheese, not grated or powdered: Colby cheese: Other.” We disagree. The subject merchandise is a different type of cheese, that is, Parmigiano Reggiano, while the suggested tariff classification is applicable to Colby cheese.
The applicable subheading for the “Crema di Parmigiano Reggiano”, if entered under quota, will be 0406.30.7700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Processed (process) cheese, not grated or powdered: Other, including mixtures of the above: Other: Containing, or processed from, Italian-type cheeses (Romano, Reggiano, Parmesan, Provolone, Strinz and Goya): Described in additional U.S. Note 21 to chapter 4 and entered pursuant to its provisions.” The rate of duty will be 10 percent ad valorem.
The applicable subheading for the “Crema di Parmigiano Reggiano”, if entered outside the quota, will be 0406.30.7900, HTSUS, which provides for: “Processed (process) cheese, not grated or powdered: Other, including mixtures of the above: Other: Containing, or processed from, Italian-type cheeses (Romano, Reggiano, Parmesan, Provolone, Strinz and Goya): Other.” The rate of duty will be $2.146 per kilogram.
In addition, products classified in subheading 0406.30.7900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.05.95-9904.06.05.
Pursuant to U.S. Note 21 to Subchapter III, Chapter 99, HTSUS, products of Italy classified under subheading 0406.30.7900, HTSUS, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the applicable Chapter 99 subheading, i.e., 9903.89.10, in addition to subheading 0406.30.7900, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the website of the Office of the U.S. Trade Representative, which is available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions.
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
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 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