N024469

March 12, 2008

CLA-2-04:OT:RR:NC:SP:231

CATEGORY: Classification

TARIFF NO.: 0406.90.5600; 0406.90.5700; 0406.90.4100; 0406.90.4200

Mr. James Alterbaum

Moses & Singer LLP

404 Lexington Ave.

New York, NY 10174-1299

RE: The tariff classification of four cheeses from Italy.

Dear Mr. Alterbaum:

In your letters dated December 5, 2007 and February 28, 2008, you
requested a tariff classification ruling on behalf of Marcelli Formaggi
LLC.

The ruling was requested on four different types of cheese, all of which
have been aged for more than 60 days. All will be imported in loaves
with natural rinds resulting from natural bacterial growth.

Pecorino Classico is said to be a hard, off-white cheese made from raw,
organic, unpasteurized sheep's milk. Its texture is described as solid
and compact, without holes. It contains approximately 50% fat (dry
basis) and 30% moisture.

The applicable subheading for the Pecorino Classico, imported in
original loaves, will be 0406.90.5600, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for cheese and curd: other cheese:
other cheeses, and substitutes for cheese, including mixtures of the
above: cheeses made from sheep's milk: in original loaves and suitable
for grating. The rate of duty will be Free.

Gregoriano (Soft Pecorino) is said to be a soft, white or off-white
cheese made from raw, organic, unpasteurized sheep's milk. It is said to
be prepared by breaking the curd several times by hand, then aging it.
It contains approximately 40% fat (dry basis) and 45% moisture.

The applicable subheading for the Gregoriano (Soft Pecorino), imported
in original loaves, will be 0406.90.5700, HTSUS, which provides for
cheese and curd: other cheese: other cheeses, and substitutes for
cheese, including mixtures of the above: cheeses made from sheep's milk:
pecorino, in original loaves, not suitable for grating. The rate of duty
will be Free.

Smoked Ricotta is said to be an ivory-colored cheese made from sheep's
milk and sheep's milk whey. It is described as being compact, without
holes. It contains approximately 52% fat (dry basis) and 25% moisture.

The applicable subheading for the Smoked Ricotta, imported in original
loaves, will be 0406.90.5600, HTSUS, which provides for cheese and curd:
other cheese: other cheeses, and substitutes for cheese, including
mixtures of the above: cheeses made from sheep's milk: in original
loaves and suitable for grating. The rate of duty will be Free.

Caciocavallo is a yellow cheese made from organic cow's milk. It is
described as compact, with some small holes in its texture. It is said
to contain approximately 45% fat (dry basis) and 40% moisture. We note
that Caciocavallo typically is made to a gourd- or pear-like shape but
closely resembles Provolone in terms of its production method and its
taste.

The applicable subheading for the Caciocavallo, if entered under quota,
will be 0406.90.4100, HTSUS, which provides for cheese and curd: other
cheese: Romano made from cow's milk, Reggiano, Parmesan, Provolone and
Provoletti cheeses: other: made from cow's milk: described in additional
U.S. note 21 to chapter 4 and entered pursuant to its provisions. The
rate of duty will be 15%.

The applicable subheading for the Caciocavallo, if entered outside the
quota, will be 0406.90.4200, HTSUS, which provides for cheese and curd:
other cheese: Romano made from cow's milk, Reggiano, Parmesan, Provolone
and Provoletti cheeses: other: made from cow's milk: other. The rate of
duty will be \$2.146 per kilogram. In addition, products classified in
subheading 0406.90.4200, HTSUS, will be subject to additional safeguard
duties based on their value, as described in subheadings
9904.05.95---9904.06.04

Imports under subheading 0406.90.4100, 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 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.

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

Stop 1029

1400 Independence Avenue, SW

Washington, DC 20250-1029

Tel: (202) 720-1344

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) 734-3277

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 the FDA
at 301-575-0156, or at the Web site
www.fda.gov/oc/bioterrorism/bioact.html.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Nathan Rosenstein at 646-733-3030.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division