CLA-2-04:OT:RR:NC:N2:231
Ms. Chaya Spilman
All-Ways Forwarding Int’l. Inc.
701 Newark Ave.
Elizabeth, NJ 07208
RE: The tariff classification of a cheese fondue kit from Switzerland.
Dear Ms. Spilman:
In your letter dated May 1, 2015, you requested a tariff classification ruling on behalf of Emmi Roth USA Inc.
A sample of a “cheese fondue kit” was submitted for our examination. It consists of the following items put up together for retail sale in a printed cardboard sleeve: a pan-shaped metal can containing 14 ounces of cheese fondue, a plastic stand, and a Chinese-origin tealight candle. The stand, whose base is fitted to hold the candle at the center, is designed to suspend the can above the candle, which can be lit to heat the contained cheese fondue.
The ingredients of the cheese fondue are Swiss cheese, water, herb brandy, potato starch, white wine, emulsifying salts, salt, stabilizer and spices.
The applicable subheading for the complete cheese fondue kit, if entered under quota, will be 0406.30.8100, 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, 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% ad valorem.
Imports under subheading 0406.30.8100, 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 (USDA)
Stop 1029
1400 Independence Avenue, SW
Washington, DC 20250-1029
Tel: (202) 720-1344
The applicable subheading for the complete cheese fondue kit, if entered outside the quota (i.e., without a valid cheese import license), will be 0406.30.8300, 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, Swiss, Emmentaler or Gruyere-process cheeses: other. The rate of duty will be $1.386 per kilogram. Products entered under subheading 0406.30.8300, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.06.19—9904.06.27, HTSUS.
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) 851-3300
Email: [email protected]
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.
Candles from China may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division