CLA-2-04:RR:NC:2:231 F88402
Mr. Charles Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of Mallo cheese from Canada.
Dear Mr. Gabbert:
In your letter, dated June 8, 2000, you requested a classification ruling.
The submitted sample, Mallo cheese, is a hard ripened cheese. It measures 35.56 centimeters in length, 27.94 centimeters in width, and 18.06 centimeters in height. The weight is 19 kilograms. The ingredients are pasteurized milk, milk ingredients, bacterial culture, salt, and microbial enzyme. The cheese is said to contain by weight a minimum of 37 percent fat on a dry basis and a maximum of 35.5 percent moisture. It is packed in a vacuum-sealed, “Cryovac” type shrink bag; the bag is inside a cardboard box.
During the manufacturing process, milk is pasteurized and cooled to 32 degrees Centigrade; microbial culture and microbial enzymes are added. The curd cut is made in square portions of 5 millimeters per side. Cooking is performed at 51 degrees Centigrade and the manufacturing process ends with salting, molding, and pressing.
The applicable subheading for Mallo cheese, if entered under quota, will be 0406.90.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, other, made from cow’s milk, described in additional U.S. note 21 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 15 percent ad valorem.
The applicable subheading for Mallo cheese, if entered outside the quota, will be 0406.90.4200, HTS, which provides for cheese and curd, other cheese, Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, other, made from cow’s milk, other. The rate of duty will be $2.146 per kilogram. In addition, products classified in subheading 0406.90.4200, HTS, are subject to additional safeguard duties based on their value, as described in Subchapter IV of Chapter 99 in subheadings 9904.05.95 – 9904.06.05, HTS. However, U.S. Note 1 to Subchapter IV, Chapter 99, states, “Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter.” Accordingly, since the Mallo cheese is a product of Canada, the additional duties provided for in subheadings 9904.05.95 – 9904.06.05 shall not apply.
For goods classified in subheading 0406.90.4100, 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:
Import Quota Manager for Dairy Products
STOP 1029/Room 5531-S
U.S. Department of Agriculture
1400 Independence Ave., S.W.
Washington, DC 20250-1029
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division