Mr. Francesco Cordaro
Cordaro Shipping Co, Inc.
4398 Victory Blvd.
Staten Island, NY 10314
RE: The tariff classification of a Mixed Condiment from Italy
Dear Mr. Cordaro:
In your letter dated December 04, 2019, you requested a tariff classification ruling on behalf of your client, Rana Meal Solution LLC (Bartlett, IL). A sample was not submitted with the ingredients breakdown and flowchart for the manufacturing process.
The subject merchandise is Mixed Condiment composed of Parmigiano Reggiano cheese (88.8 percent), breadcrumbs (4.1 percent), potato flakes (4.1 percent) and salt (3 percent). All ingredients will be sieved, dosed, mixed, packed and boxed. The breadcrumbs and potato flakes serve as anti-caking agents in the finished product. The Mixed Condiment will be imported in thermossealed bags with a net weight of 20 kilograms per box and used as a filling for fresh pasta.
In your letter, you suggested a tariff classification for the product under 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: Other: Other." We disagree.
The applicable subheading for the above-described Mix Condiment, if entered under quota, will be 0406.20.5100, HTSUS, which provides for: "Cheese and curd: Grated or powdered cheese, of all kinds: Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya cheeses: Other: Made from cow's milk: Described in additional U.S. note 21 to chapter 4 and entered pursuant to its provisions."
The general rate of duty will be 15% ad valorem.
Imports under subheading 0406.20.5100, 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 t0 quota should be addressed to:
Import Quota Manager for Dairy Products
U.S. Department of Agriculture
1400 Independence Avenue, SW
Washington, DC 20250-1029
Tel: (202) 720-1344
The applicable subheading for the above-described Mix Condiment, if entered outside the quota, will be 0406.20.5300, HTSUS, which provides for: "Cheese and curd: Grated or powdered cheese, of all kinds: Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya cheeses: Other: Made from cow's milk: Other." The general rate of duty will be $2.146 per kilogram. In addition, products classified in subheading 0406.20.5300, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.95-9904.06.05
Pursuant to U.S. Note 21 to Subchapter III, Chapter 99, HTSUS, products of Italy classified under subheading 0406.20.5100 and 0406.20.5300, 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., 9903.89.10, in addition to subheading 0406.20.5100 and 0406.20.5300, 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.
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:
APHIS, VS, NCIE
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
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 ekeng.b.manczuk.cbp.dhs.gov.
Steven A. Mack
National Commodity Specialist Division