The tariff classification of Pre-fried Frozen Cheese Sticks from Argentina

N320340 July 30, 2021 CLA-2:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 0406.30.2400; 0406.30.2800; 0406.30.7700; 0406.30.7900; 0406.90.9500; 0406.90.9700 Ms. Ana Secco FRZT US Corp. 1209 Orange Street Wilmington, DE 19801 RE: The tariff classification of Pre-fried Frozen Cheese Sticks from Argentina Dear Ms. Spoto: In your letter dated July 2, 2021, you requested a tariff classification ruling. The three products under review are as follows: Cheddar Sticks composed of cheddar cheese, wheat flour, water, refined sunflower oil, modified starch, rice flour, salt, hydroxypropylmethylcellulose, pasteurized egg powder, flavoring, guar gum, mono and diglycerides of fatty acids, and annatto extract. Provolone Sticks composed of provolone cheese, mozzarella cheese, wheat flour, water, refined sunflower oil, modified starch, rice flour, salt, hydroxypropylmethylcellulose, pasteurized egg powder, flavoring, spices, carboxymethylcellulose, onion powder, guar gum, mono and diglycerides of fatty acids, and annatto extract. Mozzarella Sticks composed of mozzarella cheese, water, wheat flour, refined sunflower oil, modified starch, rice flour, salt, hydroxypropylmethylcellulose, pasteurized egg powder, flavoring, sugar, carboxymethylcellulose, spices, guar gum, powdered onion, mono and diglycerides of fatty acids, and annatto extract. Each product is pre-fried and frozen and will be imported for retail sale in packages with a net weight of fifty-three ounces. The applicable subheading for the Cheddar Sticks, if entered under quota, will be 0406.30.2400, Harmonized Tariff Schedule of the United States (HTSUS), 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 Cheddar Sticks, if entered outside the quota (i.e., without a valid import license), 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.05.59-9904.05.73, HTSUS. The applicable subheading for the Provolone Sticks, if entered under quota, will be 0406.30.7700, HTSUS, which provides for: “Cheese and curd: Processed (process) cheese, not grated or powdered: Other, including mixtures of the above: Other: Containing, or processed from, Italian-type cheeses (Romano, Reggiano, Parmesan, Provolone, Sbrinz and Goya): described in additional U.S. Note 21 to chapter 4 and entered pursuant to its provisions.” The rate of duty will be 10 percent ad valorem. The applicable subheading for the Provolone Sticks, if entered outside the quota (i.e., without a valid import license), be 0406.30.7900, HTSUS, which provides for: “Cheese and curd: Processed (process) cheese, not grated or powdered: Other, including mixtures of the above: Other: Containing, or processed from, Italian-type cheeses (Romano, Reggiano, Parmesan, Provolone, Sbrinz and Goya): Other.” The rate of duty will be $2.146 per kilogram. In addition, products classified in subheading 0406.30.7900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.05.95-9904.06.05, HTSUS. The applicable subheading for the Mozzarella Sticks, if imported under quota, will be 0406.90.9500, 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: Containing cow’s milk (except soft-ripened cow’s milk cheese): Described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions.” The general rate of duty will be 10% ad valorem. The applicable subheading for the Mozzarella Sticks, if imported outside the quota (i.e., without a USDA cheese-import license), will be 0406.90.9700, 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: 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 to additional duties based on their value, as described in subheadings 9904.06.38-9904.06.49, HTSUS. 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 (USDA) Stop 1029 1400 Independence Avenue, SW Washington, DC 20250-1029 Tel: (202) 720-1344 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 the 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 E-mail: AskNIES.Products@aphis.usda.gov 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 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division