The tariff classification of Processed Cheddar Cheese from Venezuela

N335977 November 14, 2023 CLA-2-04:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 0406.30.2400; 0406.30.2800 David Wolfe International Grains and Cereal 6902 Highway 66Greenville, TX 75402 RE:  The tariff classification of Processed Cheddar Cheese from Venezuela Dear Mr. Wolfe: In your letter dated October 18, 2023, you requested a tariff classification ruling. The subject merchandise is Rikesa Pasteurized Processed Cheddar Cheese Spread.  The product is composed of water, refined vegetable oils, cheddar cheese, whole milk powder, whey powder, disodium phosphate, maltodextrin, salt, tricalcium phosphate, lactic acid, emulsifier, carrageenan, potassium sorbate (preservative), anatto/paprika (natural coloring), vitamin D, vitamin A and riboflavin.  The product is packed in glass bottles with metal lids holding a net weight of 300 grams. The applicable subheading for the Processed Cheddar Cheese, if entered under quota, will be 0406.30.2400, Harmonized Tariff of the United States (HTS), which provides for: “Cheese and curd: Processed (process) cheese, not grated or powdered: Cheddar cheese: Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions.” The rate of duty will be 16 percent ad valorem.The applicable subheading for the Processed Cheddar Cheese, if entered outside the quota, will be 0406.30.2800, HTSUS, which provides for: “Cheese and curd: Processed (process) cheese, not grated or powdered: Cheddar cheese: Other”.  The rate of duty will be $1.227 per kilogram. In addition, products classified in subheading 0406.30.2800, HTS, may be subject to additional safeguard duties based on value, as described in subheadings 9904.05.59-9904.05.73. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division