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Mission Melchionna PLLC’s mission is to provide outstanding legal services and tax advice. We focus on building a relationship with each client to truly understand their needs and...
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Luca CM Melchionna, Esq., Principal Luca CM Melchionna has 25+ years of experience in both private practice and academia, in Italy and in the United States. He is a...
About us
Melchionna PLLC, a law firm with a focus on business, corporate, tax, and IP law.
About us Melchionna PLLC represents and assists North American and European business clients in achieving their goals with sound legal advice and innovative solutions to current...
International trade
US responses to France Digital tax
On December 2, 2019, the Office of the US Trade Representative (USTR) concluded its investigation under section 301 of the Trade Act of 1974 into France’s new Digital Services...
International tax
Tax planning in Luxembourg: Directive 2018/822
On July 1, 2020, the Directive 2018/822, commonly referred to as DAC 6 or Mandatory Disclosure for tax intermediaries, will be effective in Luxemburg. A bill implementing this...
Food law
October 21, 2019, Update on “The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision.” Italian Fruit and Meat
On October 18, 2019, the additional tariff on goods imported from Italy entered into effect. Among other items, certain Italian fruits and meats are now subject to an additional...
Food law
Milk Sounding: How to reconcile legal definitions and consumers’ perception of products with potentially misleading labels: towards the modernization of food standard of identity
Since the 1930s, the Food and Drug Administration (“FDA”) has defined milk as “lacteal secretion [. . .] obtained by the complete milking of one or more healthy cows”. (21 CFR...
Finance and banking
Bank Secrecy: US, Luxemburg, and Switzerland’s Governments have agreed to limit bank secrecy rule. The Additional Tax Protocol and Article 28 of the US-Luxembourg Tax Treaty
2019 Tax Protocol with Luxembourg On September 20, 2019, the US Treasury Department announced the ratification of a new tax protocol (“Additional Protocol”) between the United...
International trade
October 18, 2019, Update on “The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision.” Cheese imported from Italy
October 18, 2019, Update on “The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision.” Cheese...
International tax
A new Digital Service Tax in France soon to be followed by other countries: digital presence and tax sovereignties
The increasingly globalized economy and income produced from digital media, combined with a renewed push for nationalism and protectionism, raises the issue of whether...
Food law
October 10, 2019, Update on “The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision.” Wines and Fortified (or Liqueur) wine
Based on the most recent US tariffs affecting European goods, Italian wines will not be subject to the new 25% tariff. However, Liqueurs and Cordials will be. This area is highly...
Business law
The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision
On 2 October, the Word Trade Organization (WTO) issued a decision (DS316 European Communities and certain Member States) authorizing the US to impose retaliatory tariffs on $7.5...
US responses to France Digital tax
On December 2, 2019, the Office of the US Trade Representative (USTR) concluded its investigation under section 301 of the Trade Act of 1974 into France’s new Digital Services Tax. and determined that the tax “discriminates against U.S. companies, is inconsistent with prevailing principles of international tax policy, and is unusually burdensome for affected U.S. companies.” As a result, the President is now considering up to a 100% tariff on certain imported French goods, including 63 current tariff subheadings. The list of subheadings being considered for tariffs is below.
Proposed Tariff Goods HTS Subheadings & Product Description
0403.10.90 …………… Yogurt, not in dry form, whether or not flavored or containing add fruit or
cocoa
0404.10.05 …………… Whey protein concentrates
0405.10.10 …………… Butter subject to quota pursuant to chapter 4 additional US note 6
0405.10.20 …………… Butter not subject to general note 15 and in excess of quota in chapter 4
additional U.S. note 6
0405.90.10 …………… Fats and oils derived from milk, other than butter or dairy spreads, subject to
quota pursuant to chapter 4 additional US note 14
0406.10.84 …………… Fresh cheese, and substitutes for cheese, cont. cows milk, nesoi, o/0.5% by
wt. of butterfat, descr in add US note 16 to Ch 4, not GN15
0406.10.88 …………… Fresh cheese, and substitutes for cheese, cont. cows milk, nesoi, o/0.5% by
wt. of butterfat, not descr in add US note 16 to Ch 4, not GN 15
0406.10.95 …………… Fresh cheese, and substitutes for cheese, not cont. cows milk, nesoi, o/0.5%
by wt. of butterfat
0406.20.10 …………… Roquefort cheese, grated or powdered
0406.30.48 …………… Edam and gouda cheese, processed, not grated or powdered, not subject to
gen note 15 or add. US note 20 to Ch. 4
0406.30.51 …………… Gruyere-process cheese, processed, not grated or powdered, subject to add.
US note 22 to Ch. 4
0406.30.53 …………… Gruyere-process cheese, processed, not grated or powdered, not subject to
gen note 15 or add. US note 22 to Ch. 4
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
0406.40.54 …………… Blue-veined cheese, nesoi, in original loaves, subject to add. US note 17 to
Ch. 4
0406.90.08 …………… Cheddar cheese, nesoi, subject to add. US note 18 to Ch. 4
0406.90.12 …………… Cheddar cheese, nesoi, not subject to gen. note 15 of the HTS or to add. US
note 18 to Ch. 4
0406.90.16 …………… Edam and gouda cheese, nesoi, subject to add. US note 20 to Ch. 4
0406.90.41 …………… Romano, Reggiano, Parmesan, Provolone, and Provoletti cheese, nesoi, from
cow’s milk, subject to add. US note 21 to Ch. 4
0406.90.42 …………… Romano, Reggiano, Parmesan, Provolone, and Provoletti cheese, nesoi, from
cow’s milk, not subj to GN 15 or Ch4 US note 21
0406.90.46 …………… Swiss or Emmentaler cheese with eye formation, nesoi, subject to add. US
note 25 to Ch. 4
0406.90.48 …………… Swiss or Emmentaler cheese with eye formation, nesoi, not subject to gen.
note 15 or to add. US note 25 to Ch. 4
0406.90.56 …………… Cheeses, nesoi, from sheep’s milk in original loaves and suitable for grating
0406.90.57 …………… Pecorino cheese, from sheep’s milk, in original loaves, not suitable for
grating
0406.90.90 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/ or from swiss,
emmentaler or gruyere, subj. to add. US note 22 to Ch.4, not GN15
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)
0406.90.97 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/cows milk, w/butterfat
o/0.5% by wt, not subject to Ch4 US note 16, not GN15
0406.90.99 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/o cows milk, w/butterfat
o/0.5% by wt, not GN15
2204.10.00 …………… Sparkling wine, made from grapes
3304.10.00 …………… Lip make-up preparations
3304.20.00 …………… Eye make-up preparations
3304.30.00 …………… Manicure or pedicure preparations
3304.91.00 …………… Beauty or make-up powders, whether or not compressed
3304.99.50 …………… Beauty or make-up preparations & preparations for the care of the skin, excl.
medicaments but incl. sunscreen or suntan preparations, nesoi
3401.11.10 …………… Castile soap in the form of bars, cakes or molded pieces or shapes
3401.11.50 …………… Soap, nesoi; organic surface-active products used as soap, in bars, cakes,
pieces, soap-impregnated paper, wadding, felt, for toilet use
3401.19.00 …………… Soap; organic surface-active products used as soap, in bars, cakes, pieces;
soap-impregnated paper, wadding, felt, not for toilet use
3401.20.00 …………… Soap, not in the form of bars, cakes, molded pieces or shapes
3401.30.10 …………… Organic surface-active products for wash skin, in liquid or cream, contain any
aromatic/mod aromatic surface-active agent, put up for retail
3401.30.50 …………… Organic surface-active products and preparations for washing the skin, in
liquid or cream form, put up for retail sale, nesoi
4202.21.30 …………… Handbags, with or without shoulder strap or without handle, with outer
surface of reptile leather
4202.21.60 …………… Handbags, with or without shoulder strap or without handle, with outer
surface of leather, composition or patent leather, nesoi, n/o $20 ea.
4202.21.90 …………… Handbags, with or without shoulder strap or without handle, with outer
surface of leather, composition or patent leather, nesoi, over $20 ea.
4202.22.15 …………… Handbags, with or without shoulder straps or without handle, with outer
surface of sheeting of plastics
4202.22.40 …………… Handbags with or without shoulder strap or without handle, with outer
surface of textile materials, wholly or in part of braid, nesoi
HTS Subheading Product Description
4202.22.45 …………… Handbags with or without shoulder strap or without handle, with outer
surface of cotton, not of pile or tufted construction or braid
4202.22.60 …………… Handbags with or w/o shoulder strap or w/o handle, outer surface of veg.
fibers, exc. cotton, not of pile or tufted construction or braid
4202.22.70 …………… Handbags with or w/o shoulder strap or w/o handle, with outer surface
containing 85% or more of silk, not braided
4202.22.81 …………… Handbags with or without shoulder strap or without handle, with outer
surface of MMF materials
4202.22.89 …………… Handbags with or without shoulder strap or without handle, with outer
surface of textile materials nesoi
6911.10.10 …………… Porcelain or china hotel, restaurant & non household table and kitchenware
6911.10.15 …………… Bone china household table & kitchenware valued n/o $31.50/doz. pcs.
6911.10.25 …………… Bone china household table & kitchenware valued o/$31.50/doz. pcs.
6911.10.35 …………… Porcelain or china (o/than bone china) household tabl. & kitchen ware in sets in
which aggregate val. of arts./US note 6(b) n/o $56
6911.10.37 …………… Porcelain or china (o/than bone china) household tabl. & kitchen ware in sets in
which aggregate val. of arts./US note 6(b) o/$56 n/o $200
6911.10.38 …………… Porcelain or china (o/than bone china) househ0ld tabl. & kitchen ware in sets in
which aggregate val. of arts./US note 6(b) o/$200
6911.10.41 …………… Porcelain or china (o/than bone china) household steins w/pewter lids,
decanters, punch bowls, spoons & rests, salt/pepper sets, etc.
6911.10.45 …………… Porcelain or china (o/than bone china) household mugs and steins w/o
attached pewter lids
6911.10.52 …………… Porcelain or china (o/than bone china) household tabl. kitchen ware n/in
specif. sets cups o/$8 but n/o $29/dz, saucers o/$5.25 but n/o $18.75/dz,
etc.
6911.10.58 …………… Porcelain or china (o/than bone china) household table/kit ware n/in specif. sets,
cups o/$29/dz, saucers o/$18.75/dz, bowls o/$33/dz, etc.
6911.10.60 …………… Porcelain or china (o/than bone china) household serviette rings
6911.10.80 …………… Porcelain or china (o/than bone china) household tableware & kitchenware,
not in specified sets, nesoi
6911.90.00 …………… Porcelain or china (o/than bone china) household and toilet articles (other
than tableware or kitchenware), nesoi
7323.92.00 …………… Cast iron, table, kitchen or o/household arts. and parts thereof, enameled
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