In ruling NY N320340 (July 30, 2021), Customs and Border Protection (CBP) discussed the classification of three different from Argentina. A breakdown of the three products is provided below:

  • Cheddar Sticks: composed of cheddar cheese, wheat flour, water, refined sunflower oil, modified starch, rice flour, salt, hydroxypropyl methylcellulose, 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, hydroxypropyl methylcellulose, 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, hydroxypropyl methylcellulose, pasteurized egg powder, flavoring, sugar, carboxymethylcellulose, spices, guar gum, powdered onion, mono and diglycerides of fatty acids, and annatto extract.

All three products are pre-fried and frozen, and will be imported for retail sale in packages that have a net weight of fifty-three ounces.

In its determination, CBP determined that each product could have two different classifications, depending on whether the product entered under quota. If the Cheddar Sticks entered under quota, CBP determined the applicable subheading to 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 is 16% ad valorem. If entered outside the quota (i.e. without a valid import license), the subheading would 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 is $1.227 per kilogram.

For the Provolone Sticks, the applicable subheading if entered under quota is 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 is 10% ad valorem. Outside the quota, the subheading is 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 is $2.146 per kilogram.

Lastly, for Mozzarella Sticks imported under the quota, the applicable subheading is 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 is 10% ad valorem. If entered outside of the quota (in this case without a USDA cheese-import license), the applicable subheading would 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 is $1.509 per kilogram.

 

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Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

Photo of Martín Yerovi Martín Yerovi

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection…

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection (CBP). He works closely with attorneys developing courses of action for clients impacted by investigations under Section 301 of the Trade Act of 1974 and Section 232 of the Trade Expansion Act of 1962. He also supports unfair trade investigations, including antidumping (AD) and countervailing duty (CVD) investigations, sunset reviews, and changed circumstance reviews before the Department of Commerce and the International Trade Commission (ITC).