The tariff classification of goat cheese from Canada.
Issued December 21, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0406.90.9900
Headings: 0406
Product description
Although you identified the item in question merely as “goat cheese,” it is assumed to be the product known as “Tomme du Haut-Richelieu,” whose specifications shown in your company’s website match those given in your letter. “Tomme du Haut-Richelieu” is said to be a semi-soft, washed- and brushed-rind, surface-ripened cheese made from 100% pasteurized goat’s milk. The ripening period is said to be 6 weeks. Based on photos posted on various websites, it appears that the cheese has a distinct brownish rind and an ivory interior. The fat content is 24%, and the moisture content is 48%. The cheese is said to have a supple body, a hay-like aroma, and a nutty, yet milky flavor.
CBP rationale
The applicable subheading for the “Tomme du Haut-Richelieu” goat cheese will be 0406.90.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: other cheese: other cheeses, and substitutes for cheese, including mixtures of the above: other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.
Full text
N236378 December 21, 2012 CLA-2-04:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 0406.90.9900 Mr. Pierre Meunier Fromages CDA 8895, 3rd Croissant Ville d’Anjou Quebec H1J 1B6 Canada RE: The tariff classification of goat cheese from Canada. Dear Mr. Meunier: In your letter dated December 10, 2012, you requested a tariff classification ruling. Although you identified the item in question merely as “goat cheese,” it is assumed to be the product known as “Tomme du Haut-Richelieu,” whose specifications shown in your company’s website match those given in your letter. “Tomme du Haut-Richelieu” is said to be a semi-soft, washed- and brushed-rind, surface-ripened cheese made from 100% pasteurized goat’s milk. The ripening period is said to be 6 weeks. Based on photos posted on various websites, it appears that the cheese has a distinct brownish rind and an ivory interior. The fat content is 24%, and the moisture content is 48%. The cheese is said to have a supple body, a hay-like aroma, and a nutty, yet milky flavor. The applicable subheading for the “Tomme du Haut-Richelieu” goat cheese will be 0406.90.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: other cheese: other cheeses, and substitutes for cheese, including mixtures of the above: other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): other: other: other. The general rate of duty will be 8.5% ad valorem. 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: 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, Thomas J. Russo Director National Commodity Specialist Division
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