The tariff classification of a fresh cheese packed in flavored oil, from Australia.
Issued October 15, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0406.10.9500
Headings: 0406
Product description
The item in question, identified as “Marinated Cheese,” is described as a fresh curd (unripened) sheep-and-goat milk cheese packed in a flavored oil blend. The ingredients of the “soft, spreadable” cheese are pasteurized goat and sheep milk, salt, non-animal rennet, and cheese cultures. The milk fat content of the cheese on an as-is basis is approximately 24 percent. The cheese is presented in the form of small lumps/curds immersed in an oil blend within a 200-gram plastic retail tub. The oil blend contains garlic-infused olive oil, canola oil, peppercorns and thyme.
CBP rationale
The applicable subheading for the above-described “Marinated Cheese” will be 0406.10.9500, 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.
Full text
N125861 October 15, 2010 CLA-2-04:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 0406.10.9500 Mr. Rugby Wilson Meredith Dairy Pty Ltd 106 Cameron Road Meredith 3333 Victoria Australia RE: The tariff classification of a fresh cheese packed in flavored oil, from Australia. Dear Mr. Wilson: In your letter dated September 30, 2010, you requested a tariff classification ruling. The item in question, identified as “Marinated Cheese,” is described as a fresh curd (unripened) sheep-and-goat milk cheese packed in a flavored oil blend. The ingredients of the “soft, spreadable” cheese are pasteurized goat and sheep milk, salt, non-animal rennet, and cheese cultures. The milk fat content of the cheese on an as-is basis is approximately 24 percent. The cheese is presented in the form of small lumps/curds immersed in an oil blend within a 200-gram plastic retail tub. The oil blend contains garlic-infused olive oil, canola oil, peppercorns and thyme. The applicable subheading for the above-described “Marinated Cheese” will be 0406.10.9500, 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. The general rate of duty will be 8.5%. 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/. Articles classifiable under subheading 0406.10.9500, HTSUS, which are products of Australia, may be entitled to a 5.6% rate of duty under the United States-Australia Free Trade Agreement (UAFTA) upon compliance with all applicable requirements. Information about the UAFTA can be found in General Note 28 of the HTSUS, which is accessible through the U.S. International Trade Commission’s Web site at www.usitc.gov. Importations of cheese 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) 734-3277 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 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 (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of spreadable cream cheese from Finland
The tariff classification of cream cheese spreads from Finland
The tariff classification of Curd from Italy
The tariff classification of fresh buffalo-milk cheese from Canada.
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of goat’s-milk cheeses from Canada; Article 509
The tariff classification of buffalo-milk Mozzarella cheese from Venezuela.
The tariff classification of fresh cheeses, made from Water Buffalo Milk, from India.
The tariff classification of goat cheese from Canada.
The tariff classification and status under the North American Free Trade Agreement (NAFTA) of goat milk, goat milk yogurt, and goat butter from Canada; Article 509
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →