CLA-2-04:OT:RR:NC:N2:231
Edward Farrell, Esq.
Olsson Frank Weeda
Terman Matz PC
600 New Hampshire Avenue NW
Suite No. 500
Washington, DC 20037
RE: The tariff classification of Cheese Flavor Pastes and Cultured Cream Flavor Paste from New Zealand
Dear Mr. Farrell:
In your letter dated December 3, 2018, you requested a tariff classification ruling on behalf of your client, Tatua USA Ltd (Center Valley, PA). The samples submitted were examined and disposed of.
The subject merchandise is described as cheese flavor pastes (CH403, CH440) and cultured cream flavor paste (C742). CH403 and CH440 are composed of cream, milk solids, salt, enzymes and cultures. C742 is composed of cream, water, natural flavor, enzymes and cultures.
You state that CH402 and CH440 are made from dairy ingredients that have been fermented and enzyme modified to create an intense mature cheddar cheese profile. C742 is made from cream that has been fermented, enzyme modified, and to which “flavor top notes” have been added to produce a concentrated cream flavor. The products do not possess a suitable aroma or flavor to be consumed by the ultimate purchaser in their current state. These products will be used as ingredients in food and beverage applications. CH402, CH440 and C742 will be imported in 10 liter and 20 liter metalized polyester bags, respectively.
The applicable subheading for the above-described Cultured Cream Flavor Paste (C742), if entered under quota, will be 0403.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: Other: Other: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the above-described Cultured Cream Flavor Paste (C742), if entered outside the quota, will be 0403.90.9500, HTSUS, which provides for: Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: Other: Other: Other: Other. The rate of duty will be $1.034 per kilogram plus 17 percent ad valorem. Products classifiable in subheading 0403.90.9500, HTSUS, may also be subject to additional safeguard duties based upon their value, as set forth in subheadings 9904.04.50—9904.05.01, HTSUS.
The applicable subheading for Cheese Flavor Pastes (CH403, CH440), if entered under quota, will be 0405.90.1040, HTSUS, which provides for: Butter and other fats and oils derived from milk; dairy spreads: Other: Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions: Other. The rate of duty will be 10 percent of the value. Entry under additional U.S. note 14 requires that the importer be the holder of an import license, issued by the U.S. Department of Agriculture, for the goods entered therein.
The applicable subheading for Cheese Flavor Pastes (CH403, CH440), if entered outside the quota, will be 0405.90.2040, (HTSUS), which provides for: Butter and other fats and oils derived from milk; dairy spreads: Other: Other: Other. The rate of duty will be $1.865/kilogram + 8.5 percent ad valorem. Products classifiable in subheading 0405.90.2040, HTSUS, may also be subject to additional safeguard duties based upon their value, as set forth in subheadings 9904.05.37-9904.05.47.
Importations of merchandise above 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) 734-3277
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.
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