CLA-2-04:OT:RR:NC:N5:231
Dave Hamburger
All-Ways Forwarding
701 Newark Avenue Elizabeth, NJ 07208
RE: The tariff classification of Danish Salad Dressing from Denmark
Dear Mr. Hamburger:
In your letter dated October 11, 2023, you requested a tariff classification ruling on behalf of your client, Bang & Soderlund Trading Inc. (Bonita Springs, FL).
The subject merchandise is “Danish Salad Dressing Concentrate (5% EU Olive Oil)”. The product is composed of pasteurized (heat treated) blue cheese (aged 60 days) and olive oil. The product is packed in polyethylene plastic bags with a net weight of 15.75 kilograms.
In your letter, you suggested that this product should be classified in subheading 2103.90.90, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other sauces and preparations thereof. We disagree. Based on the examination of the pictures provided, the ingredient composition and method of manufacture of the product, we find that it is more specifically provided for elsewhere.
The applicable subheading for the “Danish Salad Dressing Concentrate (5% EU Olive Oil)”, if not in original loaves, and if imported under quota, will be 0406.40.5800, HTSUS, which provides for: “Cheese and curd: Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti: Other: Described in additional U.S. note 17 to chapter 4 and entered pursuant to its provisions: Other.” The general rate of duty will be 20 percent ad valorem.
Imports under subheading 0406.40.5800, 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 “Danish Salad Dressing Concentrate (5% EU Oliver” whether or not in original loaves, if imported outside the quota (i.e., without a USDA cheese-import license), will be 0406.40.7000, HTSUS, which provides for: “Cheese and curd: Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti: Other: Other.” The general rate of duty will be $2.269 per kilogram. In addition, products classified in subheading 0406.40.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.05.48 – 9904.05.58.
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
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division