CLA-2-04:RR:NC:2:231 G89557
Mr. Juan Fernandez
Mid-America Overseas, Inc.
1180 McLester Street, Suite 7
Elizabeth, NJ 07201
RE: The tariff classification of cheddar cheese from the Philippines.
Dear Mr. Fernandez:
In your letter, dated April 2, 2001, you requested a classification ruling on behalf of your client, Rayland Enterprises, Inc., West Orange, NJ.
The merchandise is comprised of canned, Kraft® brand, pasteurized, process cheddar cheese. The ingredients are natural cheese, water, emulsifiers, salt, and preservatives. The net weight is 350 grams.
The applicable subheading for process cheddar cheese, if entered under quota, will be 0406.30.2400, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, processed (process) cheese, not grated or powdered, cheddar cheese, described in additional U.S. note 18 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem.
The applicable subheading for process cheddar cheese, if entered outside the quota, will be 0406.30.2800, HTS, which provides for cheese and curd, processed (process) cheese, not grated or powdered, cheddar cheese, other. The rate of duty will be $1.227 per kilogram. In addition, products classified in subheading 0406.30.2800, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.59 – 9904.05.73, HTS.
For goods classified in subheading 0406.30.2400, 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