CLA-2-04:OT:RR:NC:N2:231
9903.89.31; 9903.89.16
Mr. Peter Digebjerg
Pasco Foods Inc.
20308 Highway 71 West
Suite No. 1
Spicewood, TX 78669
RE: The tariff classification of Popped Cheese Snacks from the Netherlands
Dear Mr. Digebjerg:
In your letter dated February 18, 2021, you requested a tariff classification ruling.
The subject merchandise is bite-sized pieces of cheese which have been made into crispy, shelf-stable “balls of popped cheese.” The product, which is sold under the brand name Cheesepop®, is produced in the following seven different cheese flavors - emmentaler, cheddar, gouda, edam, mimolette, red leicester and goat. Each variety consists only of the respective type of cheese, without any other ingredients. All of the source cheeses are made from milk (cow and goat), salt, cultures and rennet. The products will be imported and sold in 13 pound boxes or in small individual 2.2 ounce retail plastic cup with an easy pull-off lid.
You have suggested that this merchandise should be classified within heading 1905, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bakers’ wares. However, given that the merchandise consists solely of cheese, we find that it is more appropriately classified elsewhere.
The applicable subheading for the Cheesepop® Cheddar, if entered under quota, will be 0406.90.7600, 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): containing, or processed from, Cheddar cheese: Described in additional U.S. note 18 to chapter 4 and entered pursuant to its provisions.” The rate of duty will be 10% ad valorem.
The applicable subheading for the Cheesepop® Cheddar, if entered outside the quota (i.e., without a valid import license), will be 0406.90.7800, 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): containing, or processed from, Cheddar cheese: Other.” The rate of duty will be $1.227 per kilogram. Also, products classified in subheading 0406.90.7800, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.59-9904.05.73.
The applicable subheading for the Cheesepop® Gouda and Cheesepop® Edam, if entered under quota, is 0406.90.8600, 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): Containing, or processed from, Edam or Gouda cheese: Described in additional U.S. note 20 to this
chapter and entered pursuant to its provisions.” The rate of duty is 10 percent ad valorem.
The applicable subheading for the Cheesepop® Gouda and Cheesepop® Edam, if entered outside the quota (i.e., without a valid import license), is 0406.90.8800, 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): Containing, or processed from, Edam or Gouda cheese: Other.” The rate of duty is $1.803 per kilogram. In addition, products classified in subheading 0406.90.8800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.05.95-9904.06.05, HTSUS.
The applicable subheading for the Cheesepop® Emmentaler, if entered under quota, will be 0406.90.9000, Harmonized Tariff Schedule of the United States (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): Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese: Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions.” The rate of duty will be 10 percent ad valorem.
The applicable subheading for the Cheesepop® Emmentaler, if entered outside the quota (i.e., without an import license), will be 0406.90.9200, 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): Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese: Other.” The rate of duty will be $1.386 per kilogram. Also, products classified in subheading 0406.90.9200, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.06.19-9904.06.28, HTSUS.
The applicable subheading for the Cheesepop® Mimolette and Cheesepop® Red Leicester, if entered 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 rate of duty will be 10 percent ad valorem.
The applicable subheading for the Cheesepop® Mimolette and Cheesepop® Red Leicester, if entered outside the quota (i.e., without a valid 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 rate of duty will be $1.509 per kilogram. Also, products classified in subheading 0406.90.9700, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.06.38-9904.06.49.
The applicable subheading for the Cheesepop® Goat will be 0406.90.9900, Harmonized Tariff Schedule of the United States (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 percent ad valorem.
Pursuant to U.S. Note 21 to Subchapter III, Chapter 99, HTSUS, products of the Netherlands classified under subheading 0406.90.7800, 0406.90.9200, 0406.90.9000, 0406.90.9700, and 0406.90.9900 HTSUS, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the applicable Chapter 99 subheading, i.e., 9903.89.19, 9903.89.10, 9903.89.22, 9903.89.31, and 9903.89.16, in addition to subheading, 0406.90.7800, 0406.90.9200, 0406.90.9000, 0406.90.9700, and 0406.90.9900, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the website of the Office of the U.S. Trade Representative, which is available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions.
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
Importations of these 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