CLA-2-04:RR:NC:FC:231 A84300
Mr. Christian Emmanuel
Cemma International, Inc.
4829, Avenue Rosedale
Montreal, Quebec H4V 2H3
Canada
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of Gouda cheese from Canada; Article 509
Dear Mr. Emmanuel:
In your letter, dated May 7, 1996, you requested a ruling on the status of Gouda cheese from Canada under the NAFTA, on behalf of your client, La Fabrique Bergeron, Inc., St-Antoine-de-Tilly, Quebec.
The products are described thus:
1. Classic Gouda. Gouda cheese in wheel form. The ingredients are pasteurized cow's milk, bacterial culture, salt, and rennet. The cheese will contain, by weight, 43 percent moisture, and 49.1 percent milk fat in the dry matter. 4.2 kilograms.
2. Seigneur de Tilly. Low fat Gouda in wheel form. The ingredients are pasteurized cow's milk, bacterial culture, salt, rennet, and calcium chloride. The cheese will contain, by weight, 51 percent moisture, and 30.6 percent milk fat in the dry matter. 4.2 kilograms.
3. The Popular Extra Mild. Extra mild Gouda cheese in block form. The ingredients are pasteurized cow's milk, bacterial culture, salt, rennet, and calcium chloride; it may contain coloring. The cheese will contain, by weight, 41 percent moisture, and 50.8 percent milk fat in the dry matter. 400 grams, 2.2 kilograms, 5.0 kilograms, 10 kilograms.
4. Brins de Gouda. Gouda curds in plastic bags. The ingredients are pasteurized cow's milk, bacterial culture, salt, rennet, and calcium chloride; it may contain coloring. The curds will contain, by weight, 43 percent moisture, and 49.1 percent fat in the dry matter. 2.5 kilograms, 225 grams; box of 20 bags, each approximately 250 grams.
In your correspondence you indicate that the four products will be made from milk of Canadian origin. All other ingredients will be of either Canadian or United States origin.
The applicable subheading for "The Popular Extra Mild" and "Brins de Gouda," if imported in quantities that fall within the limits described in additional U.S. note 20 to chapter 4, will be 0406.10.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, fresh (unripened or uncured) cheese, including whey cheese, and curd, other, other, Edam and Gouda cheeses, and cheese and substitutes for cheese containing, or processed from, Edam and Gouda cheese, described in additional U.S. note 20 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 20 to chapter 4 have been reached, the product will be classified in subheading 0406.10.4800, HTS, and will be dutiable at US $2.015 per kilogram. In addition, products classified in subheading 0406.10.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.83 - 9904.05.94, HTS.
"The Popular Extra Mild" and "Brins de Gouda," being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i). Upon compliance with all applicable laws, regulations, and agreements under NAFTA, articles from Canada, if imported in quantities that fall within the limits described in additional U.S. note 20 to chapter 4, will be 0406.10.4400, HTS, and will be subject to a 2 percent ad valorem rate of duty. If the quantitative limits of additional U.S. note 20 to chapter 4 have been reached, the products will be classified in subheading 0406.10.4800, HTS, and will be dutiable at US $2.015 per kilogram. In addition, products classified in subheading 0406.10.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.83 - 9904.05.94, HTS.
The applicable subheading for "Classic Gouda," if imported in quantities that fall within the limits described in additional U.S. note 20 to chapter 4, will be 0406.90.1600, HTS, which provides for cheese and curd, other cheese, Edam and Gouda cheeses, described in additional U.S. note 20 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 15 percent ad valorem. If the quantitative limits of additional U.S. note 20 to chapter 4 have been reached, the product will be classified in subheading 0406.90.1800, HTS, and will be dutiable at US $2.015 per kilogram. In addition, products classified in subheading 0406.90.1800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.83 - 9904.05.94, HTS.
"Classic Gouda," being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i). Upon compliance with all applicable laws, regulations, and agreements under NAFTA, articles from Canada, if imported in quantities that fall within the limits described in additional U.S. note 20 to chapter 4, will be 0406.90.1600, HTS, and will be subject to a 3 percent ad valorem rate of duty. If the quantitative limits of additional U.S. note 20 to chapter 4 have been reached, the products will be classified in subheading 0406.90.1800, HTS, and will be dutiable at US $2.015 per kilogram. In addition, products classified in subheading 0406.90.1800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.83 - 9904.05.94, HTS.
An import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered for consumption into the United States.
Questions regarding licensing procedures and applications for licenses to import cheese subject to quota should be addressed to:
U.S. Department of Agriculture Foreign Agricultural Service
Import Policies and Trade Analysis Division
Att: Dairy Import Group, Rm. 5531, So. Bldg.
Washington, DC 20250-1000
This office has forwarded your request for a ruling on "Seigneur de Tilly" to the Office of Regulations and Rulings, US Customs Service Headquarters, Washington, DC. You will receive a tariff classification ruling from that office.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
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 Ralph Conte at (212) 466-5759.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division