CLA-2-04:OT:RR:NC:N5:231
Mr. Dave Hamburger
All-Ways Forwarding
701 Newark Avenue Elizabeth, NJ 07208
RE: The tariff classification of Fondue Cheese Bakes from United Kingdom
Dear Mr. Hamburger:
In your letter dated November 16, 2023, you requested a tariff classification ruling on behalf of your client, Atalanta Corporation (Elizabeth, NJ).
The subject merchandise under review is as follows:
Rock Star® Fondue Cheese Bake is composed of vintage cheddar cheese, full fat soft cheese, water, wine (sauvignon blanc), rice starch, black pepper, and ground mace. The milk fat and milk solids contents are 23.2 percent and 14.4 percent, respectively. The product is cream colored and flecked with particles of black pepper and mace in a ceramic pot with a savory aroma and cheese flavors with notes of white wine. The product’s texture is a smooth paste when uncooked and a creamy sauce when cooked.
Black Bomber® Welsh Rarebit Cheese Bake is composed of extra mature cheddar cheese, full fat soft cheese, water, ale, wholegrain mustard, rice starch, lemon juice, and Worcester sauce. The milk fat and milk solids contents are 24.6 percent and 15.1 percent, respectively. The product’s texture is a smooth paste when uncooked and a creamy sauce when cooked.
The Fondue Cheese Bakes are intended to be served hot as dips with instructions to bake the products for 22 minutes prior to consumption. The products which are imported in refrigerated containers to the United States are packed in containers with a net weight of 150 grams with nine units packed per case.
The applicable subheading for the Rock Star® Fondue Cheese Bake and the Black Bomber® Welsh Rarebit Cheese Bake, if entered under quota, will be 0406.90.0890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Cheese and curd: Other cheese: Cheddar cheese: described in additional U.S. note 18 to this chapter and entered pursuant to its provision: Other.” The rate of duty will be 12 percent ad valorem.
Imports under subheading 0406.90.0890, 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) 1400 Independence Avenue, SW Washington, DC 20250-1029 Tel: (202) 720-1344
If entered outside the quota (i.e., without an import license), the applicable tariff provision for the product will be 0406.90.1200, HTSUS, which provides for: “Cheese and curd: other cheese: Cheddar cheese: Other.” The general rate of duty will be $1.227 per kilogram. In addition, products classified in subheading 0406.90.1200, HTSUS, may be subject to additional safeguard duties based on value as described in subheadings 9904.05.59 – 9904.05.73.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the 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
E-mail: [email protected]
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. 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 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 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