CLA-2-04:RR:NC:2:231 G83727
Mr. Stephen De Castro
All-Ways Forwarding International, Inc.
701 Newark Avenue, Suite 300
Elizabeth, NJ 07208
RE: The tariff classification of Goya cheese from Canada.
Dear Mr. De Castro:
In your letter, dated October 25, 2000, you requested a classification ruling on behalf of your client, Atalanta Corporation, Elizabeth, NJ.
The sample submitted, labeled as “ZERTO” Goya cheese, was in the form of a pale yellow, cylindrical wheel. It is an Italian-type granular cheese, made from cow’s milk and aged about 3 months. The fat content was given as 25 percent and the moisture as 40 percent. An analysis by the Customs Laboratory in New York indicates a fat content, in the sample, of about 16.5 percent, on an as-is basis, and 28.3 percent, on a dry basis, with a moisture content of about 41.8 percent. The product did not meet the specifications for Goya cheese and, accordingly, is not classifiable as Goya cheese for tariff purposes.
The applicable subheading for Goya 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 Goya 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 duties based on their value, as described in subheadings 9904.05.95 – 9904.06.05, HTS, subchapter IV, chapter 99. However, U.S. Note 1, subchapter IV in 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, if a product of Canada, the safeguard duties will 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