CLA-2-04:OT:RR:NC:N5:231
Dave Hamburger
All-Ways Forwarding
701 Newark AvenueElizabeth, NJ 07208
RE: The tariff classification of Cheeses from Estonia
Dear Mr. Hamburger:
In your letter dated October 3, 2024, you requested a tariff classification ruling on behalf of Valio USA Inc. (Parsippany, NJ).
There are two cheese products under review as follow:
31047 Tilsit Cheese is composed of pasteurized cow’s milk, salt, enzymes, cultures and calcium chloride. The moisture is between 40-44 percent, and the fat content is 28-32 percent. The product is described as a yellow, slightly salt, slightly sour, semi-hard, full-fat, ripened cheese with evenly distributed angular and slot-like holes of uneven shape on the cut surface. The Tilsit cheese which are vacuum sealed in a plastic film at a net weight of 5-pound each are packed 3 per carton. The loaves are intended for sale to delicatessen stores, and supermarkets upon importation into the United States.
31069 Rikas Cheese is composed of pasteurized cow’s milk, salt, enzymes, cultures and calcium chloride. The moisture is between 41-44 percent, and the fat content is 25-29 percent. The product is described as a yellow, slightly salt, slightly sour, semi-hard, full-fat, ripened cheese with a uniformly dense cut surface on which small slit-like holes may be present. The Rikas cheese which are vacuum sealed in a plastic film at a net weight of 5-pound each are packed 3 per carton. The loaves are intended for sale to delicatessen stores, and supermarkets upon importation into the United States.
The applicable subheading for the Tilsit and Rikas Cheeses, if entered under quota, will be 0406.90.9500, Harmonized Tariff Schedule of the United States (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 percent ad valorem.Imports under subheading 0406.90.9500, 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.
Import Quota Manager for Dairy ProductsU.S. Department of Agriculture (USDA)1400 Independence Avenue, SWWashington, DC 20250-1029Tel: (202) 720-1344The applicable subheading for the Tilsit and Rikas Cheeses, if imported outside the quota (i.e., without a USDA cheese-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 general rate of duty will be $1.509 per kilogram. In addition, products classified in subheading 0406.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 to 9904.06.49, HTSUS.
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 at https://hts.usitc.gov/.
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 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