Ms. Chaya Spilman
All-Ways Forwarding Int’l Inc.
701 Newark Avenue
Elizabeth, NJ 07208
RE: The tariff classification of mascarpone from Italy
Dear Ms. Spilman:
In your letter dated January 7, 2015, on behalf of your client Forever Cheese Inc., you requested a tariff classification ruling. A sample, specifications and a manufacturer’s flow chart accompanied your request.
The product is described on the specification sheet as “Long-Life UHT Mascarpone.” The stated ingredients are pasteurized cream (from cow’s milk) and citric acid. The product contains 35.5% fat (as-is basis) and 57% moisture. Based on the flow chart, the cream is heated, injected with a solution of citric acid to effect coagulation, cooled, then “ultra-filtered” to remove whey components (e.g., water and lactose) and salt, thereby leaving an accumulation (retentate) of mascarpone. The mascarpone is then heat-treated and subsequently packed in aseptic Tetra Pak® containers. The net weight is 500 grams.
The applicable subheading for the above-described mascarpone, if entered under quota, will be 0406.10.8400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: fresh (unripened or uncured) cheese, including whey cheese, and curd: other: other: other: other cheese and substitutes for cheese (except cheese not containing cow’s milk, and 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% ad valorem.
Imports under subheading 0406.10.8400, 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 to quota should be addressed to:
Import Quota Manager for Dairy Products
U.S. Department of Agriculture (USDA)
1400 Independence Avenue, SW
Washington, DC 20250-1029
Tel: (202) 720-1344
The applicable subheading for the mascarpone, if imported outside the quota (i.e., without a USDA cheese-import license), will be 0406.10.8800, HTSUS, which provides for cheese and curd: fresh (unripened or uncured) cheese, including whey cheese, and curd: other: other: other: other cheese and substitutes for cheese (except cheese not containing cow’s milk, and soft ripened cow’s milk cheese): other. The rate of duty will be $1.509 per kilogram. Also, products classified in subheading 0406.10.8800, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.06.38—9904.06.48.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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
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 DrugAdministration (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 Nathan Rosenstein at the email address [email protected]
Gwenn Klein Kirschner
National Commodity Specialist Division