CLA-2-04:OT:RR:NC:N2:231
Ms. Annabelle Gaudreau
VLM Food USA Ltd
8 The Green
Suite No. 6152
Dover, DE 19901
RE: The tariff classification of Processed Cheese from Netherlands
Dear Ms. Gaudreau:
In your letter dated June 22, 2020, you requested a tariff classification ruling.
There are three products under review as follows:
Breaded Camembert Bites Snacks composed of cheese spread preparation (cheese, camembert, water, butter (3-5 percent), milk protein, polyphosphates, sodium citrates (emulsifying salts), maize starch, salt), breadcrumbs, palm oil, water, wheat flour, and sodium carbonate (raising agent).
Chili Cheese Snacks composed of cheese spread preparation (cheese, water, butter (1.8-3.2 percent), milk protein, modified starch, polyphosphates, sodium citrates (emulsifying salts), whey powder, salt, locust bean gum, guar gum (thickeners), paprika extract, carotenes (colors), carrageenan (gelling agent), water, wheat flour, bell pepper, wheat starch, Jalapeño peppers, cream, starch, sunflower oil, rapeseed oil, rice flour, salt, wheat gluten, yeast, corn flour, dextrose, spice extract, diphosphates, sodium carbonates (raising agents), whey powder, xanthan gum (stabilizers), and spices.
Seasoned Breaded Mozzarella Sticks composed of mozzarella, bread crumbs, palm oil, wheat flour, water, starch, methylcellulose (stabilizer), sodium caseinate, salt, maltodextrine, spices, parsley, sodium carbonates (raising agent), and spice extract.
All three items are frozen at -18º Celsius, packed in a polyethylene-film sealed bag containing six pieces per bag. The bags are packed into a corrugated cardboard outer carton. The products will be sold to food service entities.
The applicable subheading for the Breaded Camembert Bites Snacks and Chili Cheese Snacks, if imported under quota, will be 0406.30.8900, 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: 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 Breaded Camembert Bites Snacks and Chili Cheese Snacks, if imported outside the quota, will be 0406.30.9100, HTSUS, 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.
The applicable subheading for the Seasoned Breaded Mozzarella Sticks, if imported under quota, will be 0406.90.9500, 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: Containing cow’s milk (except soft-ripened cow’s milk cheese): Described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions.” The general rate of duty will be 10% ad valorem.
The applicable subheading for the Seasoned Breaded Mozzarella Sticks, if imported outside the quota (i.e., without a USDA cheese-import license), will be 0406.90.9700, 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: Containing cow’s milk (except soft-ripened cow’s milk cheese): Other.” The general rate of duty will be $1.509 per kilogram.
Imports under subheading 0406.30.8900 and 0406.90.9500, 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.
In addition, products classified in subheading 0406.30.9100 and 0406.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38-9904.06.49, HTSUS.
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
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 the World Wide Web at https://hts.usitc.gov/current.
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 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