10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

F87215 F8 Ruling Active

The tariff classification of Provolone cheese from Argentina.

Issued July 20, 2000 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

F8 F87215 (July 20, 2000)

Tariff classification

HTS codes: 0406.90.4100, 0406.90.4200

Headings: 0406

Product description

These retail-packed portions are cut from a circular bar loaf with a smooth and consistently yellow rind and weighing 3.1 kilograms. The original loaf is cut into 19 wedges of equal weight and individually packaged in two-portion vacuum packs in heat sealed plastic. Provolone cheese is said to consist of 57 percent solid matter, 40 percent fat, 40 percent protein, and 1.6 percent sodium chloride. The pH is 5.4. The ingredients are shown as pasteurized cow’s milk, lactic ferments, sodium chloride, calcium chloride, and rennet.

CBP rationale

The applicable subheading for Provolone cheese, if entered under quota, will be 0406.90.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, other, made from cow’s milk, described in additional U. The applicable subheading for Provolone cheese, if entered outside the quota, will be 0406.90.4200, HTS, which provides for cheese and curd, other cheese, Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, other, made from cow’s milk, other.

Full text

NY F87215 July 20, 2000 CLA-2-04:RR:NC:2:231 F87215 CATEGORY: Classification TARIFF NO.: 0406.90.4100; 0406.90.4200 Mr. Javier Sandrone Sucesores de Alfredo Williner S.A. Bv. Julio A. Roca 883 2300 Rafaela Sta Fe Argentina RE: The tariff classification of Provolone cheese from Argentina. Dear Mr. Sandrone: In your letter, dated April 19, 2000, you requested a classification ruling on behalf of your client, Picotto Holding, Inc., Miami, FL. The sample submitted is a yellow, circular piece of Provolone, measuring 4 ½ inches in diameter and 1 ¼ inches in height, with a net weight of 160 grams. These retail-packed portions are cut from a circular bar loaf with a smooth and consistently yellow rind and weighing 3.1 kilograms. The original loaf is cut into 19 wedges of equal weight and individually packaged in two-portion vacuum packs in heat sealed plastic. Provolone cheese is said to consist of 57 percent solid matter, 40 percent fat, 40 percent protein, and 1.6 percent sodium chloride. The pH is 5.4. The ingredients are shown as pasteurized cow’s milk, lactic ferments, sodium chloride, calcium chloride, and rennet. The applicable subheading for Provolone cheese, if entered under quota, will be 0406.90.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, other, made from cow’s milk, described in additional U.S. note 21 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 15 percent ad valorem. The applicable subheading for Provolone cheese, if entered outside the quota, will be 0406.90.4200, HTS, which provides for cheese and curd, other cheese, Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, other, made from cow’s milk, other. The rate of duty will be $2.146 per kilogram. In addition, products classified in subheading 0406.90.4200, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.95 – 9904.06.05, HTS. For goods classified in subheading 0406.90.4100, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered for consumption into the United States. Questions regarding licensing procedures and applications for licenses to import cheese subject to quota should be addressed to: Import Quota Manager for Dairy Products STOP 1029/Room 5531-S U.S. Department of Agriculture 1400 Independence Ave., S.W. Washington, DC 20250-1029 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at 212-637-7064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow F87215

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.