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HQ 957175

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July 11, 1995

CLA-2 R:C:F 957175 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.90.4600; 0406.90.9500; 0406.90.1600; 0406.90.4100; 0406.90.3600

Ing. Alejandro C. Giannotti
A.G. Engineering
4848 Loop Central
Houston, Texas 77081

RE: Classification of cheeses

Dear Mr. Giannotti:

This is in response to your letter requesting a binding classification ruling for eight different cheeses.

FACTS:

You describe the subject cheeses, to be imported from Argentina, as follows:

Colonia Argentino
Flavor: Lightly sweet, pleasant soft smell Consistency: Semi-hard, elastic, fusing in ones mouth Texture: Spread eyes
Color: Yellowish
Form: Flat cylindrical
Rind: Smooth, covered with polyvinyl painting Fat in dry matter: 40-44%
Moisture: 40%
Age: 60 days
Shell-life: Six months
Net weight: 3.5 kg

Danbo Argentino
Flavor: Lightly sweet (nutlike), pleasant soft smell Consistency: Semi-hard, elastic
Texture: Smooth with some spread eyes
Color: Yellowish
Form: Parallelepiped
Rind: Without rind, cryovac vacuum packed Fat in dry matter: 40%
Moisture: 44%
Age: 75 days
Shell-life: Six months
Net weight: 4.2 kg

Gouda
Flavor: Lightly sweet
Consistency: Semi-hard, elastic
Texture: Smooth with some small eyes
Color: Yellowish
Form: Cylindrical, parallel sides, convex profile Rind: Smooth, covered with polyvinyl painting Fat in dry matter: 40-44%
Moisture: 44%
Age: Four to five weeks
Shell-life: Four months
Net weight: 3.0-3.3 kg

Mozzarella
Flavor: Soft, lightly developed
Consistency: Soft, rather consistent, lightly elastic Texture: Smooth, thread-like dough
Color: Creamy white
Form: Parallelepiped or in 20kg block
Rind: Without rind, cryovac vacuum packed Fat in dry matter: 36-40%
Moisture: 42%
Age: Fresh
Shell-life: Six months
Net weight: 3.5 and 20,000 kg

Port Salut
Flavor: Sweet, soft, strong smell
Consistency: Soft, elastic
Texture: Smooth, soft, creamy
Color: Creamy white
Form: Square
Rind: Without rind, cryovac vacuum packed Fat in dry matter: 50-52%
Moisture: 48%
Age: 30 days
Shell-life: Three months
Net weight: 4.2 and 1,000 kg

Queso Rallado
Flavor: Rich, lightly salty, clean and developed smell Consistency: Hard
Texture: Small separated particles
Color: Yellowish white
Fat in dry matter: 40-44%
Moisture: 35%
Age: Six months
Shell-life: One year
Packing: Bags

Regianitto
Flavor: Rich, lightly salty, clean and developed smell Consistency: Hard
Texture: Grandular
Color: Yellowish white
Fat in dry matter: 37%
Moisture: 35%
Age: Six months
Shell-life: Six months
Packing: Bags

Sbrinz
Flavor: Rich, lightly salty, clean and developed smell Consistency: Hard
Texture: Grandular
Color: Yellowish white
Rind: Smooth, well formed, treated with oil Fat in dry matter: 40-44%
Moisture: 35%
Age: Six months
Shell-life: One year
Packing: Bags

You seek a ruling stating the cheeses are soft or semi-soft because you believe soft or semi-soft cheeses are exempt from quota and do not require special licensing.

On April 4, 1995, you told Headquarters personnel the cheeses are all to be made from cow's milk. You did not submit samples.

ISSUE:

What is classification of the cheeses under the Harmonized Tariff Schedule of the United States (HTSUS)?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUS. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

The Colonia Argentino falls into subheading 0406.90.4600 HTSUS, as "Described in additional U.S. note 25 to this chapter and entered pursuant to its provisions." The additional U.S. note 25 to chapter four states, in relevant part, "The aggregate quantity of Swiss and Emmentaler cheese with eye formation, the foregoing goods entered under subheading 0406.90.46 in any calendar year shall not exceed the quantities specified in this note ... Argentina -- 80,000 kg. ... Imports under these provisions require import licenses, 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."

The Danbo Argentino falls into subheading 0406.90.9500 HTSUS, as "Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions." The additional U.S. note 16 to chapter four states, in relevant part, "The aggregate quantity of cheeses and substitutes for cheese (except (i) cheese not containing cow's milk; (ii) soft ripened cow's milk cheese; (iii) cheese (except cottage cheese) containing 0.5 percent or less by weight of butterfat; and, (iv) articles within the scope of other import quotas provided for in additional U.S. notes 17 through 25, inclusive, to this chapter), the foregoing goods entered under subheadings 0406.10.04, 0406.10.84, 0406.20.89, 0406.30.89 and 0406.90.95 in any calendar year shall not exceed the quantities specified in this note ... Argentina -- 100,000 kg. ...Imports under these provisions require import licenses, 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."

The Gouda falls into 0406.90.1600 HTSUS, as "Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions." The additional U.S. note 20 to chapter four states, in relevant part, "The aggregate quantity of Edam and Gouda cheeses and of cheese and substitutes for cheese containing, or processed from, Edam and Gouda cheese, the foregoing goods entered under subheadings 0406.10.44, 0406.20.44, 0406.20.73, 0406.30.44, 0406.30.73, 0406.90.16 and 0406.90.86 in any calendar year shall not exceed the quantities specified in this note... Argentina -- 235,500 kg. ...Imports under these provisions require import licenses, 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."

The Mozzarella falls into 0406.90.9500 HTSUS, as "Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions." The additional U.S. note 16 to chapter four states, in relevant part, "The aggregate quantity of cheeses and substitutes for cheese (except (i) cheese not containing cow's milk; (ii) soft ripened cow's milk cheese; (iii) cheese (except cottage cheese) containing 0.5 percent or less by weight of butterfat; and, (iv) articles within the scope of other import quotas provided for in additional U.S. notes 17 through 25, inclusive, to this chapter), the foregoing goods entered under subheadings 0406.10.04, 0406.10.84, 0406.20.89, 0406.30.89 and 0406.90.95 in any calendar year shall not exceed the quantities specified in this note ... Argentina -- 100,000 kg. ...Imports under these provisions require import licenses, 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."

The Port Salut falls into 0406.90.9500 HTSUS, as "Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions." The additional U.S. note 16 to chapter four states, in relevant part, "The aggregate quantity of cheeses and substitutes for cheese (except (i) cheese not containing cow's milk; (ii) soft ripened cow's milk cheese; (iii) cheese (except cottage cheese) containing 0.5 percent or less by weight of butterfat; and, (iv) articles within the scope of other import quotas provided for in additional U.S. notes 17 through 25, inclusive, to this chapter), the foregoing goods entered under subheadings 0406.10.04, 0406.10.84, 0406.20.89, 0406.30.89 and 0406.90.95 in any calendar year shall not exceed the quantities specified in this note ... Argentina -- 100,000 kg. ...Imports under these provisions require import licenses, 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."

The Regianitto falls into 0406.90.4100 HTSUS, as "Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions." The additional U.S. note 21 to chapter four states, in relevant part, "The aggregate quantity of Italian-type cheeses, made from cow's milk, in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti and Sbrinz); and Italian-type cheeses, made from cow's milk, not in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya) and of cheese and substitutes for cheese containing, or processed from, such Italian-type cheeses, whether or not in original loaves, the foregoing goods entered under subheading 0406.10.54, 0406.20.51, 0406.20.77, 0406.30.77, 0406.90.31, 0406.90.36, 0406.90.41 and 0406.90.66 in any calendar year shall not exceed the quantities specified in this note ... Argentina -- 6,383,000 kg. ... Imports under these provisions require import licenses, 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."

The Sbrinz falls into 0406.90.3600, as "Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions." The additional U.S. note 21 to chapter four states, in relevant part, "The aggregate quantity of Italian-type cheeses, made from cow's milk, in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti and Sbrinz); and Italian-type cheeses, made from cow's milk, not in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya) and of cheese and substitutes for cheese containing, or processed from, such Italian-type cheeses, whether or not in original loaves, the foregoing goods entered under subheading 0406.10.54, 0406.20.51, 0406.20.77, 0406.30.77, 0406.90.31, 0406.90.36, 0406.90.41 and 0406.90.66 in any calendar year shall not exceed the quantities specified in this note ... Argentina -- 6,383,000 kg. ... Imports under these provisions require import licenses, 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."

We did not find "Queso Rallado", described or named as such, in the HTSUS. You would need to submit a sample for us to classify it.

In sum, it is our understanding that whether cheese is soft or semi-soft is not the criterion for quota or license requirements. According to the information you have submitted, the cheeses are subject to quota and licensing requirements.

HOLDING:

The Colonia Argentino falls into subheading 0406.90.4600 HTSUS, dutiable at 6.4 percent ad valorem. The Danbo Argentino falls into subheading 0406.90.9500 HTSUS, dutiable at 10 percent ad valorem. The Gouda falls into 0406.90.1600 HTSUS, dutiable at 15 percent ad valorem. The Mozzarella falls into 0406.90.9500 HTSUS, dutiable at 10 percent ad valorem. The Port Salut falls into 0406.90.9500 HTSUS, dutiable at 10 percent ad valorem. The Regianitto falls into 0406.90.4100, dutiable at 15 percent ad valorem. The Sbrinz falls into 0406.90.3600, dutiable at 19 percent ad valorem. The Queso Rallado is not found.

Visas and quota requirements applicable to the subject cheeses may be affected. The Status Report on Current Import Quotas (Restraint Levels), issued by Customs, provides current and vital information in this regard.

Sincerely,

John Durant, Director
Commercial Rulings Division

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See also:

• Tariff No.: 0406.10.04 - Chongos, unripened or uncured cheese, including whey cheese and curd, subject to add. US note 16 to Ch. 4
• Tariff No.: 0406.10.44 - Fresh (unripened/uncured) edam and gouda cheeses, cheese/subs for cheese cont or processed therefrom, subj to Ch4 US note 20, not GN15
• Tariff No.: 0406.10.54 - Fresh (unripened/uncured) Italian-type cheeses from cow milk, cheese/substitutes cont or proc therefrom, subj to Ch4 US nte 21, not GN15
• Tariff No.: 0406.10.84 - Fresh cheese, and substitutes for cheese, cont. cows milk, neosi, o/0.5% by wt. of butterfat, descr in add US note 16 to Ch 4, not GN15
• Tariff No.: 0406.20.44 - Edam and gouda cheese, grated or powdered, subject to add. US note 20 to Ch. 4
• Tariff No.: 0406.20.51 - Romano, reggiano, provolone, provoletti, sbrinz and goya, made from cow's milk, grated or powdered, subject to add US note 21 to Ch.4
• Tariff No.: 0406.20.73 - Cheese containing or processed from edam or gouda cheeses, grated or powdered, subject to add US note 20 to Ch.4
• Tariff No.: 0406.20.77 - Cheese containing or processed from italian-type cheeses made from cow's milk, grated or powdered, subject to add US note 21 to Ch. 4
• Tariff No.: 0406.20.89 - Cheese (including mixtures), nesoi, o/0.5% by wt of butterfat, w/cow's milk, grated or powdered, subject to add US note 16 to Ch. 4
• Tariff No.: 0406.30.44 - Edam and gouda cheese, processed, not grated or powdered, subject to add. US note 20 to Ch. 4
• Tariff No.: 0406.30.73 - Processed cheese cont/procd fr edam or gouda, not grated/powdered, subject to add US note 20 to Ch. 4, not GN15
• Tariff No.: 0406.30.77 - Processed cheese cont/procd from italian-type, not grated/powdered, subject to add US note 21 to Ch. 4, not GN15
• Tariff No.: 0406.30.89 - Processed cheese (incl. mixtures), nesoi, w/cow's milk, not grated or powdered, subject to add US note 16 to Ch. 4, not GN15
• Tariff No.: 0406.90.16 - Edam and gouda cheese, nesoi, subject to add. US note 20 to Ch. 4
• Tariff No.: 0406.90.31 - Goya cheese from cow's milk, not in original loaves, nesoi,subject to add. US note 21 to Ch. 4
• Tariff No.: 0406.90.36 - Sbrinz cheese from cow's milk, nesoi, subject to add. US note 21 to Ch. 4
• Tariff No.: 0406.90.41 - Romano, Reggiano, Parmeson, Provolne, and Provoletti cheese, nesoi, from cow's milk, subject to add. US note 21 to Ch. 4
• Tariff No.: 0406.90.46 - Swiss or emmenthaler cheese with eye formation, nesoi, subject to add. US note 25 to Ch. 4
• Tariff No.: 0406.90.66 - Cheeses & subst. for cheese(incl. mixt.), nesoi, w/romano/reggiano/parmesan/provolone/etc, f/cow milk, subj. Ch4 US note 21, not GN15
• Tariff No.: 0406.90.86 - Cheeses & subst. for cheese (incl. mixt.), nesoi, w/ or from edam or gouda cheese, subj. to add. US note 20 to Ch.4, not GN15
• Tariff No.: 0406.90.95 - Cheeses & subst. for cheese (incl. mixt.), nesoi, w/cows milk, w/butterfat o/0.5% by wt, subject to Ch 4 US note 16 (quota)