The tariff classification of Kings Cheese and Beer Cheese from Germany

NY L89473 January 10, 2006 CLA-2-4:RR:NC:2:231 L89473 CATEGORY: Classification TARIFF NO.: 0406.90.9500; 0406.90.9700 Ms. Margaret Eckert Director Trade Relations German Agricultural Marketing Board 42 Lehigh Lane Hicksville, NY 11801 RE: The tariff classification of Kings Cheese and Beer Cheese from Germany Dear Ms. Eckert: In your letter dated December 14, 2005, you requested a tariff classification ruling. The cheeses in question are described as King Ludwig brand King’s Cheese (König Ludwig Königskäse) and King Ludwig brand Beer Cheese (König Ludwig Bierkäse). The two cheeses have approximately the same dimensions,--i.e., they are about 30-32cm (about 12 inches) in diameter and 6-8 cm (about 3.15 inches) high. They weigh approximately 6 kilograms (about 13.23 lbs.), net, each, and are individually packed, one cheese per carton. Both cheeses have, essentially, the same composition. They are cow’s milk cheeses consisting of milk fat (53 percent by weight, on a dry basis), nonfat milk solids (about 6 percent) moisture (about 39 percent) and salt (2 percent), with a pH of 5.50-6.60. These cheeses are said to be smear-ripened varieties, with various molds or yeasts applied to the surface of the cheese wheel after manufacture. The rinds are brownish/orange, with visible white mold flora on the surface. King’s Cheese (Königskäse) had a pale yellow interior, well knit and with a smooth, pliable texture. The cheese itself had a mild, creamy taste. The rind was mildly aromatic. Beer Cheese (Bierkäse) also had a pale, yellow color, with many mechanical openings distributed throughout the interior of the cheese. King Ludwig dark beer is added as an ingredient in the surface treatment of Beer Cheese. The cheese has a mild, milk y taste, with a mildly aromatic rind. The applicable subheading for King Ludwig brand King’s Cheese (König Ludwig Königskäse) and King Ludwig brand Beer Cheese (König Ludwig Bierkäse), if entered under USDA license, will be 0406.90.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cheeses, containing cow’s milk. (except soft –ripened cow’s milk cheese), described in additional U.S. note 16 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. Imports under subheading 0406.90.9500 require import licenses, in accordance with terms and conditions provided in regulations issued by Secretary of Agriculture, subject tot eh approval of the United States Trade Representative (USTR). The regulations may provide for the reallocation among supplying countries or area 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 STOP 1029/Room 5531-S U.S. Department of Agriculture 1400 Independence Avenue, S.W. Washington, DC 20250-1029 The applicable subheading for King Ludwig brand King’s Cheese (König Ludwig Königskäse) and King Ludwig brand Beer Cheese (König Ludwig Bierkäse), if entered without a USDA license, will be 0406.90.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cheeses, containing cow’s milk. (except soft –ripened cow’s milk cheese), other. The rate of duty will be $1.509 per kilogram. In addition, products classified in subheading 0406.90.9700, HTS, will be subject to additional duties—currently, these additional duties are based on their value, as described in subheadings 9904.06.38 – 9904.06.49. 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/. 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 Thomas P. Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division