CLA-2-04:OT:RR:NC:N5:231
Mr. Lucas Theo Rehaag German American Chamber of Commerce, Inc. 120 Wall Street, 20th Floor New York, NY 10005 RE: The tariff classification of Gouda Cheese from Germany Dear Mr. Rehaag: In your letter dated September 9, 2025, you requested a tariff classification ruling on behalf of your client, Frischpack Viersen GmbH (Viersen, Germany). The subject merchandise is Gouda cheese made from pasteurized cow’s milk, salt, cheese cultures, and enzymes. The cheese will be molded into the shape of American footballs and packaged in multi-layer barrier foil, with each retail pack containing six slices weighing a total of 150 grams (5.29 ounces). As the brand owner, Frischpack intends to produce the cheese in Germany under contract and export it to a United States distributor for resale to food retailers nationwide. The applicable subheading for the Gouda Cheese, if entered under quota, will be 0406.90.1600, HTSUS, which provides for: “Cheese and curd: Other cheese: Edam and Gouda cheeses: Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions.” The rate of duty will be 15 percent ad valorem. Imports under subheading 0406.90.1600, 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 Stop 1029 1400 Independence Avenue, SW
Washington, DC 20250-1029 Tel: 202.720.1344 The applicable subheading for the Gouda Cheese, if entered outside the quota, will be 0406.90.1800, HTSUS, which provides for: “Cheese and curd: Other cheese: Edam and Gouda cheeses: Other.” The rate of duty is $1.803 per kilogram. Products classified in subheading 0406.90.1800, HTSUS, are also subject to additional safeguard duties based on their value, as set forth in subheadings 9904.05.83-9904.05.94, HTSUS. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under Column 1 – General less than 15 percent will be subject to an additional ad valorem rate of duty of 15 percent minus the Column 1 – General rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.02.19, in addition to subheading 0406.90.1600, HTSUS or subheading 0406.90.1800, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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: 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). This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division