CLA-2-04:OT:RR:NC:N2:231
Mr. Jose Quintana
Quintana Hermanos Incorporated
P.O. Box 364706
San Juan, PR 00936
RE: The tariff classification of Manchego Cheese Gift Set from Spain
Dear Mr. Quintana:
In your letter dated February 25, 2021, you requested a tariff classification ruling.
The subject merchandise is manchego cheese, which is sold under the brand name, Garcia Baquero. The intended import will be packed in a gift box that will comprise of a 1-kilogram vacuum packed cheese, a wooden guillotine and a double handled cheese knife. The cheese is composed of sheep’s milk, lactic ferments, rennet and salt. The product contains, by weight, 50-60 percent fat (in the dry matter) and 40 percent moisture (maximum for cheese cured for 6 months). The product will be packed 3 per box and sold to supermarkets.
General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule states that goods put up in sets for retail sale are to be classified as if they consisted of the material or component which gives them their essential character. Of the several components, that forms the product at issue, only the cheese is indispensable with relation to the set’s use as it represents the sole reason one would purchase the product. The component that imparts the essential character of the intended import is the Manchego cheese.
The applicable subheading for the Manchego Cheese Gift Set will be 0406.90.5900, 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: Cheeses made from sheep’s milk: Other.” The rate of duty will be 9.6 percent ad valorem.
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 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