CLA-2-04:RR:NC:2:231 K83493
0406.30.9500
Mr. Pascal Vaydie
Lactalis USA
950 Third Avenue, 22nd Floor
New York, NY 10022-2705
RE: The tariff classification of processed cheese from France.
Dear Mr. Vaydie:
In your letter, dated February 13, 2004, you requested a tariff classification.
The merchandise is described thus:
“Président” brand “Le Brie Spread” is a processed cheese made from cow’s milk. The ingredients are pasteurized cow’s milk, soft-ripened cheese (comprised of milk, cheese culture, salt, and enzymes), skim milk, butter, emulsifying salt, milk protein, preservative, and natural coloring. The moisture content is 57 percent and the fat content in the dry matter is 58 percent. The product is packed in a paper container with a reclosable, plastic lid. The net weight is 4.4 ounces.
“Président” brand “Le Swiss Spread.” The ingredients are Emmental and Comté cheese (milk, cheese culture, salt, and enzymes), skim milk, butter, emulsifying salt, preservative, and natural coloring. A mix of 79 percent Emmental and 21 percent Comté is utilized. The moisture content is 57 percent and the fat content in the dry matter is 58 percent. The product is packed in a paper container with a reclosable, plastic lid. The net weight is 4.4 ounces.
“Président” brand “Le Chèvre Spread.” The ingredients are goat’s milk cheese (goat’s milk, cheese culture, salt, and enzymes), butter, water, skim milk powder, milk protein, natural flavoring, emulsifying salts, and preservative. The moisture content is 54.5 percent and the fat content in the dry matter is 58 percent. The product is packed in a paper container with a reclosable, plastic lid. The net weight is 4.4 ounces.
All three cheeses will be marketed as spreads (that can be used with crackers and bread) and dips (for use with vegetables).
The applicable subheading for “Le Brie Spread” (item 1), if entered under quota, will be 0406.30.8900, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, other, other, other, containing cow’s milk, described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for “Le Brie Spread” (item 1), if entered outside the quota, will be 0406.30.9100, HTS, which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, other, other, other, containing cow’s milk, other. The rate of duty will be $1.509 per kilogram. In addition, products classified in subheading 0406.30.9100, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 – 9904.06.49.
The applicable subheading for “Le Swiss Spread” (item 2), if entered under quota, will be 0406.30.8100, HTS, which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, containing, or processed from, Swiss, Emmentaler or Gruyere-process cheeses, described in additional U.S. note 22 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for “Le Swiss Spread” (item 2), if entered outside the quota, will be 0406.30.8300, HTS, which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, containing, or processed from, Swiss, Emmentaler or Gruyere-process cheeses, other. The rate of duty will be $1.386 per kilogram. In addition, products classified in subheading 0406.30.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.19 – 9904.06.28.
The applicable subheading for “Le Chèvre Spread” (item 3) will be 0406.30.9500, HTS, which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, other, other, other, other. The rate of duty will be 8.5 percent ad valorem.
For goods classified in subheadings 0406.30.8100, HTS, or 0406.30.8900, HTS, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time that 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 Avenue, 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 (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division