CLA-2-04:OT:RR:NC:2:231

Mr. Luis Teijeiro
Webeco Foods
2050 NW 95th Ave.
Doral, FL 33172

RE: The tariff classification of canned process cheese from the Netherlands.

Dear Mr. Teijeiro:

In your letters dated July 21 and August 19, 2009, you requested a tariff classification ruling.

You describe the merchandise in question as a processed pasteurized cheese that has been hot-filled into 300-gram (10¾ ounce) tins for sale as a retail item. Samples submitted for our examination are metal cans, with pull-tab lids, each labeled “El Gallo Azul—Queso Fundido De Holanda—Dutch Processed Cheese—Cock Brand.” Each can contains a single, solid mass of off-white cheese that is mild-tasting, sliceable and slightly elastic. Information you submitted indicates that this cheese is made with pre-existing Edam and Gouda cheeses, which are ground, mixed together with each other and with other ingredients, then heated and melted to form the finished product. The ingredients are Edam cheese, Gouda cheese, coloring, water, emulsifying salts, and salt. The product is said to have a moisture content of 54%, and a milk fat content of 42% of the dry matter. An analysis by our laboratory has confirmed that the samples consist of processed cheese containing cow’s milk.

If entered under quota, the applicable subheading for the above-described canned process cheese, made from a mixture of Edam and Gouda cheeses, will be 0406.30.7300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: 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. Imports under subheading 0406.30.7300, HTSUS, require an import license, in accordance with terms and conditions provided in regulations issued by the Secretary of Agriculture, subject to the approval of the United States Trade Representative (USTR). The regulations may provide for the reallocation among supplying countries or areas of unfilled quantities, subject to USTR approval.

Questions regarding licensing procedures and applications for licenses to import cheese subject to quota should be addressed to:

Import Quota Manager for Dairy Products U.S. Department of Agriculture Stop 1029 1400 Independence Avenue, SW Washington, DC 20250-1029 Tel: (202) 720-1344

If entered outside the quota, the applicable subheading for the above-described canned process cheese will be 0406.30.7500, HTSUS, which provides for cheese and curd: processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: containing, or processed from, Edam or Gouda cheeses: other. The rate of duty will be $1.803 per kilogram. Also, products classified in subheading 0406.30.7500, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.83—9904.05.93.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:

USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 734-3277

This merchandise is also subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division