CLA-2-04:OT:RR:NC:2:231
Ms. April J. Collier
Pacific Customs Brokers Inc.
PO Box 4504
Blaine, WA 98231
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of goat’s-milk cheeses from Canada; Article 509
Dear Ms. Collier:
In your letter dated March 1, 2011, you requested a ruling on the status of various cheeses from Canada under the NAFTA. Your request was submitted on behalf of the manufacturer/importer of record, Salt Spring Island Cheese Company, located on Salt Spring Island, British Columbia, Canada.
You state that all of the cheeses will be manufactured in Canada from goat’s milk of Canadian (British Columbian) origin. However, you also state that the other ingredients may be manufactured in other countries.
Item #1 is identified as “soft fresh unripened goat cheese” (plain). The ingredients are goat’s milk (approximately 99%), salt (1%), rennet (<0.01%) and dairy cultures (<0.01%). The cheese is said to have a moisture content of 65% and a fat content of 19%. You describe the manufacturing process as follows:
The goat milk is pasteurized, cooled, a culture is added, and the milk is allowed to ripen for two hours. Rennet is added, the curd is allowed to set and develop acidity for a further 15 to 18 hours at 70° F. The curd is transferred, without stirring, into molds and allowed to drain for 36 hours. It is then unmolded, dry salted and ready for packaging. The cheese is vacuum packed in plastic 5-oz cups.
Item #2 is identified as “surface ripened (soft ripened) goat cheese.” The ingredients are goat’s milk (99%), salt (1%), rennet (<0.01%) and dairy cultures (<0.01%). The cheese is again said to have a moisture content of 65% and a fat content of 19%. The color depends on the type of cultures employed, which influence the color of the mold spores that develop. This ruling will be limited to the “White Juliette” and “Romelia (red)” versions of this cheese. You describe the manufacturing process as follows:
The goat milk is pasteurized, cooled, and cultures and rennet are added. The mold culture may be added at this point, or added once the cheese is molded, prior to drying. The curd sets up and is cut into ¾-inch cubes. Once rested, this is stirred to expel the whey. The curd is transferred into molds and allowed to drain for 24 to 48 hours (dependent upon the time of year). The cheeses are then brined, and set on racks to develop their characteristic surface molds. After 10 days they are wrapped in plastic wrap and further ripened for 10 additional days.
Item #3, “feta cheese, plain,” is described as a semi-firm or ripened cheese. The ingredients are goat’s milk, salt, rennet and cultures. The moisture and fat contents were not stated; it is assumed that this is not a “low-fat” product. You describe the manufacturing process as follows:
The goat milk is pasteurized, cooled, and cultures and rennet are added. The curd sets up, is cut to cubes, rested, and stirred to expel the whey. The curd is then transferred to molds, allowed to drain for 24 to 48 hours (again, depending on the time of year), and then brined. At this point, the cheeses are transferred to buckets and covered with a dilute brine solution. The buckets are closed, and the cheese is stored under refrigeration until packaged. [The duration of the storage period was not stated.] Each block is vacuum packaged in plastic with a minimum net weight of 8.8 oz.
The applicable tariff provision for the “soft fresh unripened goat cheese, plain” (item #1) will be 0406.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: fresh (unripened or uncured) cheese, including whey cheese, and curd: other: other: other: other. The general rate of duty will be 8.5%.
The applicable tariff provision for the “surface-ripened goat cheese” (item #2, “White Juliette” and “Romelia” types only) and for the “feta cheese, plain” (item #3) will be 0406.90.9900, HTSUS, which provides for cheese and curd: other cheese: other cheeses, and substitutes for cheese, including mixtures of the above: other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63):other: other: other. The general rate of duty will be 8.5%.
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/.
Goods classifiable in HTSUS subheadings 0406.10.9500 and 0406.90.9900 are not subject to quota or licensing requirements.
General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if--
(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or
(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--
(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or
(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or
(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or …
Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A). (In the event that all ingredients are wholly obtained/produced within Canada, the U.S. and/or Mexico, General Note 12(b)(i) would apply.) The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
Importations of cheese 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 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.
Although you are also seeking a classification determination on some additional variations of the above-described cheeses (i.e., certain flavored unripened goat cheeses, a “Blue Juliette” version of the surface-ripened cheese, and a “Saint Jo Feta”), your letter did not contain sufficient information for us to rule on them. If you wish to pursue a ruling on those varieties, please submit a new request providing a more detailed explanation of when and how the flavoring ingredients and oils are incorporated into the product, in each instance. Your explanation should include a discussion of whether the oil is actually mixed (or otherwise infused) into the cheese itself, becoming an integral part of it, or is instead used as a packing medium that merely surrounds the cheese in the container. Also, in the case of the “Blue Juliette,” please identify the specific type(s) (scientific name) of culture(s) employed, and submit color photos showing detailed, close-up views of both the exterior surface and the interior cross-section of the cheese. In addition, please indicate whether each individual imported package of “Blue Juliette” will be an intact, whole loaf of this cheese, as originally molded; if not, please explain.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
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