The tariff classification of Dehydrated Cheese Bites from United Kingdom

N361047May 14, 2026CLA-2:04:OT:RR:NC:N5:231
CATEGORY: Classification
TARIFF NO.: 0406.90.9500; 0406.90.9700
Ms. Charnay HummHeler Foods Inc.Laurels Farm, Crewe RoadHatherton, NantwichCheshire CW5 7PEUnited KingdomRE: The tariff classification of Dehydrated Cheese Bites from United Kingdom Dear Ms. Humm:In your letter dated
April 28, 2026
, you requested a tariff classification ruling.The subject merchandise is Eatlean Protein Cheese Bites. It is composed of 94.38 percent Eatlean cheese(pasteurized cow’s milk, salt, bacterial cultures, enzymes), potato starch, onion granules, and chives. Theproduct is a shelf-stable, ready-to-eat cheese snack intended for ambient storage, with a stated shelf life of 12months. It is described as dehydrated and packaged in air-sealed 30-gram individual portions. EatleanProtein Cheese Bites will be imported for retail sale to consumers in the United States through online retailerAmazon.You suggested classification under subheading 1905.90.5500 which provides for “bread, pastry, cakes,biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of akind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.” However, there is nosuch provision in the Nomenclature. In any event, because the product consists of more than 94 percentcheese, it does not possess the character of bakers’ ware of heading 1905. Rather, the essential character ofthe product is imparted by the cheese component.The applicable subheading for Eatlean Protein Cheese Bites, if entered under quota, will be 0406.90.9500,Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Cheese and curd: Othercheese: Other cheeses, and substitutes for cheese, including mixtures of the above: Other, including mixturesof the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): Other: Other:Containing cow’s milk (except soft-ripened cow’s milk cheese): Described in additional U.S. note 16 tochapter 4 and entered pursuant to its provisions.” The general rate of duty will be 10 percent ad valorem. Imports under subheading 0406.90.9500, 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 theUnited States Trade Representative (USTR). The regulations may provide for the reallocation amongsupplying countries or areas of unfilled quantities, subject to USTR approval.Import Quota Manager for Dairy ProductsU.S. Department of Agriculture (USDA)1400 Independence Avenue, SWWashington, DC 20250-1029Tel: 202.720.1344The applicable subheading for the Eatlean Protein Cheese Bites, if imported outside the quota (i.e., without aUSDA cheese-import license), will be 0406.90.9700, HTSUS, which provides for “Cheese and curd: Othercheese: Other cheeses, and substitutes for cheese, including mixtures of the above: Other, including mixturesof the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): Other: Other:Containing cow’s milk (except soft-ripened cow’s milk cheese): Other.” The general rate of duty will be$1.509 per kilogram. In addition, products classified in subheading 0406.90.9700, HTSUS, will be subject toadditional duties based on their value, as described in subheadings 9904.06.38 to 9904.06.49, HTSUS.Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSand the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requestsfor information regarding applicable regulations administered by the U.S. Department of Agriculture(USDA) may be addressed to that agency at the following location:USDAAPHIS, VS, NCIEProducts Program4700 River Road, Unit 40Riverdale, MD 20737-1231Tel: (301) 851-3300E-mail: [email protected] merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Actof 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).The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of CBP and submit arequest for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material factsdescribed in the foregoing ruling may be subject to periodic verification by CBP.
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, contactNational Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division