The tariff classification of a Processed Cheese from Austria.
Issued May 4, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0406.30.8900, 0406.30.9100
Headings: 0406
Product description
The product is a spreadable processed cheese containing by weight 27 percent fat in the dry matter and a target moisture of 67 percent. The ingredients are listed as 30 percent blended hard and semi-hard cow’s milk cheeses, 65.2 percent skimmed cow’s milk concentrate, 2 percent whey powder, emulsifying salts, stabilizers, salt and an acidity regulator. The sample examined was in a round paper container with eight individually foil wrapped portions packed in the container. The net weight of the container was 140 grams. The product is to be imported for airline use in snack boxes. During the manufacturing process, the cheese and other ingredients are mixed together, then pasteurized, heated with steam, filtered and packaged to form the finished product.
CBP rationale
The applicable subheading for the “Processed Cheese Preparation 25% FDM” if entered under quota, will be 0406.30.8900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: other: other: containing cow’s milk: described in additional U. The applicable subheading for the “Processed Cheese Preparation 25% FDM” outside the quota, will be 0406.30.9100, HTSUS, which provides for cheese and curd: processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: other: other: containing cow’s milk: other.
Full text
N295853 May 4, 2018 CLA-2-04:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 0406.30.8900; 0406.30.9100 Ms. Sally Veillete Hands-on Sicily 70 Elliot Road East Chatham, NY 12060 RE: The tariff classification of a Processed Cheese from Austria. Dear Ms. Veillete: In your letter dated April 06, 2018, you requested a tariff classification ruling. The ruling was requested on an item identified as “Processed Cheese Preparation 25% FDM.” A sample of the product was submitted for our examination. The product is a spreadable processed cheese containing by weight 27 percent fat in the dry matter and a target moisture of 67 percent. The ingredients are listed as 30 percent blended hard and semi-hard cow’s milk cheeses, 65.2 percent skimmed cow’s milk concentrate, 2 percent whey powder, emulsifying salts, stabilizers, salt and an acidity regulator. The sample examined was in a round paper container with eight individually foil wrapped portions packed in the container. The net weight of the container was 140 grams. The product is to be imported for airline use in snack boxes. During the manufacturing process, the cheese and other ingredients are mixed together, then pasteurized, heated with steam, filtered and packaged to form the finished product. The applicable subheading for the “Processed Cheese Preparation 25% FDM” if entered under quota, will be 0406.30.8900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: other: other: containing cow’s milk: described in additional U.S. Note 16 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10% ad valorem.Imports under subheading 0406.30.8900, 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) 720-1344The applicable subheading for the “Processed Cheese Preparation 25% FDM” outside the quota, will be 0406.30.9100, HTSUS, which provides for cheese and curd: processed (process) cheese, not grated or powdered: other, including mixtures of the above: other: other: other: containing cow’s milk: other. The rate of duty will be $1.509 per kilogram. In addition, products classified in subheading 0406.30.9100, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.06.38—9904.06.48.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 https://hts.usitc.gov/current. 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 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 Frank Troise at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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