CLA-2-04:RR:NC:2:231 K86747
Ms. Olga Golovan
Fermina Consulting, Inc.
4114 Highland Avenue
Brooklyn, NY 11224
RE: The tariff classification of processed cheese from Russia.
Dear Ms. Golovan:
In your letter, dated June 7, 2004, on behalf of Mayak, Inc., Brooklyn, NY, you requested a tariff classification.
The cheeses in question are all processed cheeses, made from cow’s milk. Their ingredient makeup is described below.
Drouzhba is a processed cheese, containing, by weight, 55 percent fat in the dry matter and 52 percent moisture. The ingredients are listed as Edam-type cheeses (25.5 percent), Swiss-type cheeses (20.4 percent), water (17.3 percent), butter (13.8 percent), cow’s milk curds (10 percent), whole milk powder (6 percent), cream (5 percent), a small amount (2.0 percent) of sodium orthophosphate (E339) and sodium polyphosphate (E452). Of two samples forwarded with this request, one item consisted of a round cardboard container, about 4-3/8 inches in diameter, holding eight individually wrapped wedges (17.5 grams, net) of a white processed cheese. The second sample consisted of a small (100 grams, net) block of foil-wrapped processed cheese.
Volna is a processed cheese, containing, by weight, 55 percent fat in the dry matter and 52 percent moisture. The ingredients are listed as 30.6 percent Edam-type cheeses (Hollandish, Kostromskoy, and Poshekhonskiy with 45 percent fat in the dry matter), 20.4 percent soft, Tilsit, Brick-type cheeses (Piquant and Latvian with 50 percent fat in the dry matter) and 13.3 percent cheese curd. Non-cheese ingredients include butter (13.8 percent), water (10.1 percent cream), (5 percent), whole milk powder (4.8 percent) and a small amount (2.0 percent) of sodium orthophosphate (E339) and sodium pyrophosphate (E450). A sample of this item consisted of a small (100 gram, net, block of foil-wrapped processed cheese
Yantar is a processed cheese, containing, by weight, 60 percent fat in the dry matter and 52 percent moisture. The ingredients are listed as, 20.4 percent Edam-type, rennet cheeses (Hollandish, Kostromskoy, and Poshekhonskiy with 45 percent fat in the dry matter), 20.4 percent Swiss-type cheeses (Emmenthal, Gorniy, and Altayskiy with 50 percent fat in the dry matter) and 8.1 percent fresh, unsalted, cow’s milk cheese. Non-cheese ingredients include 35% fat cream (30 percent), water (12.7 percent), butter (6.4 percent), and a small amount (about 2.0 percent) of sodium orthophosphate (E339), and sodium citrate (E331). A sample of Yantar, in a rectangular plastic tub about 4-3/8 by 3½ by 1¼ inches, is a thick, white, plastic paste. The net weight of the container was 200 grams.
Assorti processed cheese is a 140 gram box (8 wedges, 17.5 grams each), containing 2 wedges, each, of Drouzhba, Yantar, Chocolate processed cheese, and Processed Cheese with mushrooms. The Drouzhba and Yantar are formulated as indicated above, in items 1 and 3, respectively. Chocolate Flavored Processed Cheese, containing, by weight, 30 percent fat in the dry matter, is made from 20.6 percent fresh, unsalted rennet cheese and 10.3 percent cheese curd. Non-cheese ingredients include sugar (25.7 percent), water (18.9 percent), butter (13.7 percent), cocoa powder (4.7 percent), whole milk powder (4.1 percent), and 2 percent sodium orthophosphate (E339). Yantar is a processed cheese made from cow’s milk. Processed Cheese with Mushrooms contains, by weight, 55 percent fat in the dry matter. The ingredients are 46 percent Edam-type cheeses, 18 percent butter, 14 percent water, 10 percent cow’s milk curds, 5 percent cream, 4 percent whole milk powder, a small amount (2.0 percent) of sodium orthophosphate (E339) and sodium polyphosphate (E452) and1 percent of dried mushrooms. A sample of Assorti consisted of a round cardboard box, about 4¼ inches in diameter and one inch in height, with eight wedges, as described.
Of the above items, Drouzhba processed cheese, Volna processed cheese, Yantar processed cheese and 3 of the 4 cheeses in the Assorti pack (i.e., Drouzhba, Yantar and Processed Cheese with Mushrooms), are all similarly classified as processed cheese, containing Edam or Gouda cheese. Chocolate Flavored Processed Cheese is classifiable in the residual provision for Other processed cheese, containing cow’s milk. The relevant tariff codes and subheading descriptions for these provisions follows:
The applicable subheading for Drouzhba (item 1 and in Assorti, item 4), Volna (item 2), Yantar (item 3 and in Assorti, item 4), and Processed Cheese with Mushrooms (in Assorti, item 4), if entered under quota, will be 0406.30.7300, 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, containing, or processed from, Edam or Gouda cheeses, described in additional U.S. note 20 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for Drouzhba (item 1 and in Assorti, item 4), Volna (item 2), Yantar (item 3 and in Assorti, item 4), and Processed Cheese with Mushrooms (in Assorti, item 4), if entered outside the quota, will be 0406.30.7500, HTS, which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, containing, or processed from, Edam or Gouda cheeses, other. The rate of duty will be $1.803 per kilogram. In addition, products classified in subheading 0406.30.7500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.83 – 9904.05.94.
The applicable subheading for Chocolate Flavored Processed Cheese (in Assorti, item 4), 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 Chocolate Flavored Processed Cheese (in Assorti, item 4), 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.
For goods classified in subheadings 0406.30.7300, 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