CLA-2-04:OT:RR:NC:N2:231

Mr. Shreyas Kalaria
MH Logistics Ltd
1026 W. Elizabeth Avenue
Linden, NJ 07036

RE: The tariff classification of Kaas Cheese from Israel

Dear Mr. Kalaria:

In your letter dated March 4, 2010, you requested a tariff classification ruling on behalf of Tnuva USA, Inc. (Lincoln Park, NJ).

The subject merchandise is Kaas Cheese described as a Dutch style semi-soft cheese. The product is composed of pasteurized cow’s milk, salt, cultures, enzymes, annatto (color) and potassium sorbate (preservative). The moisture content is 48.5 percent, and the total fat content is 20-24 percent. The product will be imported in vacuum-sealed multilayer shrink bags with a net weight of 200 grams, and packed four per carton.

The applicable subheading for the Kaas Cheese, if entered under quota, is 0406.90.1600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Cheese and curd: Other cheese: Edam and Gouda cheeses: Described in additional U.S. note 20 to chapter 4 and entered pursuant to its provisions.” The rate of duty is 15 percent ad valorem.

Imports under subheading 0406.90.1600, 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 Kaas Cheese, if entered outside the quota (i.e., without a valid import license), is 0406.90.1800, HTSUS, which provides for: “Cheese and curd: Other cheese: Edam and Gouda cheeses: Other.” The rate of duty is $1.803 per kilogram.

In addition, products classified in subheading 0406.90.1800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.06.83 to 9904.05.94, 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/.

Articles classifiable under subheadings 0406.90.1600, HTS, which are products of Israel, are entitled to duty-free treatment, under the United States-Israel Free Trade Area Implementation Act of 1985 ("IL"), upon compliance with all applicable regulations. General Note 8(b), HTSUS, sets forth the criteria for determining whether goods are eligible for treatment as "products of Israel” under the IFTA. To obtain current information on the IFTA, check our Web site at www.cbp.gov and search for the term "IFTA".

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.

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 Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division