CLA-2 RR:CTF:TCM H274747 EGJ
Samir Urdaneta
16370 SW 216
Miami, FL 33170
Re: Revocation of HQ 956094 and NY 870353: Classification of Buffalo Milk Mozzarella Cheese
Dear Mr. Urdaneta:
This is in reference to Headquarters Ruling Letter (HQ) 956094, dated May 3, 1994, which was issued to you concerning the tariff classification of buffalo milk mozzarella cheese (buffalo mozzarella) under the Harmonized Tariff Schedule of the United States (HTSUS). In HQ 956094, U.S. Customs and Border Protection (CBP) classified the buffalo mozzarella under subheading 0406.90, HTSUS, which provides for cheeses which are not specified elsewhere. We have reviewed HQ 956094 and find it to be in error. For the reasons set forth below, we hereby revoke HQ 956094 and New York Ruling Letter (NY) 870353, dated January 28, 1992, which covers substantially similar merchandise.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, a notice of the proposed action was published on June 15, 2016, in the Customs Bulletin, Vol. 50, No. 24. No comments were received in response to this notice.
FACTS:
In HQ 956094, the subject merchandise was described as “mozzarella cheese made from water buffalo milk.” In NY 870353, the subject merchandise was described as follows:
[It is] mozzarella cheese made from pure water buffalo milk, produced by C. Galdi SPA of Eboli, Italy. A sample of the product consisted of approximately eight ounces of a white cheese, in a retail plastic bag. The sample had the texture and mildly sweet, milky taste of a buffalo milk mozzarella cheese. An analysis by the Customs Laboratory at New York found the sample to consist, by weight, of 55.8 percent moisture, 28.4 percent fat (64.1 percent on a dry basis), 15.4 percent protein, and 0.8 percent salt, with a pH of 6.1. The sample was found to be made from buffalo milk.
ISSUE:
Is the buffalo mozzarella classified under subheading 0406.10, HTSUS, as a fresh cheese, or under subheading 0406.90, HTSUS, as a cheese that is not specified elsewhere?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Under GRI 6, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.
The HTSUS provisions at issue provide, in pertinent part, as follows:
0406 Cheese and curd:
0406.10 Fresh (unripened or uncured) cheese, including whey cheese, and curd:
Other:
Other:
Other:
0406.10.95 Other.
* * *
0406.90 Other cheese:
Other:
Other cheeses, and substitutes for cheese, including mixtures of the above:
Other, including mixtures of the above …:
0406.90.99 Other.
* * *
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 04.06 states:
This heading covers all kinds of cheese, viz. :
(1) Fresh cheese (including cheese made from whey or buttermilk) and curd. Fresh cheese is an unripened or uncured cheese which is ready for consumption shortly after manufacture (e.g., Ricotta, Broccio, cottage cheese, cream cheese, Mozzarella).
* * *
In both HQ 956094 and NY 870353, CBP classified buffalo mozzarella in residual subheading 0406.90, HTSUS, which covers cheeses which are not specifically provided for elsewhere in the nomenclature. However, we are of the view that buffalo mozzarella is a fresh cheese which is specifically described in subheading 0406.10, HTSUS. For support, we note the descriptions of mozzarella which are provided below:
Many soft, unripened varieties of Italian cheese exist, but the two most important are Mozzarella and Ricotta … Mozzarella cheese was traditionally made from the high fat milk of the water buffalo. In southern Italy, including areas a few miles from Naples, the water buffalo still supplies milk for this type of cheese. For many decades, however, Italians have made Mozzarella cheese from cow’s milk and in this form it is highly acceptable. Frank Kosikowski, Cheese and Fermented Milk Foods, 153 (1966).
Mozzarella. Mozzarella is a soft, plastic-curd cheese that is made in some parts of Latium and Campania in southern Italy. It originally was made only from buffalo’s milk, but now it is made also from cow’s milk. It is made in much the same way as Caciocavallo and Scamorze; however, it more nearly resembles Scamorze, as both Mozzarella and Scamorze are eaten while fresh, with little or no ripening. Dairy Products Laboratory, U.S. Dep’t. of Agriculture, Agriculture Handbook No. 54, Cheese Varieties and Descriptions 80 (1969).
We also note the EN 04.06 specifically names mozzarella cheese as a type of fresh cheese. In NY N130960, dated November 5, 2010, and in NY K81170, dated November 19, 2003, CBP classified buffalo milk mozzarella cheese in subheading 0406.10, HTSUS. For all of the aforementioned reasons, we find that buffalo mozzarella is properly classified under subheading 0406.10, HTSUS, as a fresh cheese.
HOLDING:
By application of GRI 1 and GRI 6, the buffalo mozzarella is classified under subheading 0406.10.95, HTSUS, which provides for “Cheese and curd: Fresh (unripened or uncured) cheese, including whey cheese, and curd: Other: Other: Other: Other.” The 2016 column one, general rate of duty is 8.5 percent ad valorem.
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 on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
HQ 956094, dated May 3, 1994, and NY 870353, dated January 28, 1992, are hereby revoked.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division