The tariff classification of a processed cheese from Ireland.
Issued February 23, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0406.30.7500, 0406.30.7300
Headings: 0406
Product description
The tariff classification of a processed cheese from Ireland.
CBP rationale
The applicable subheading for the processed cheese (50% natural Edam cheese and 50% Gouda cheese), if imported in quantities that fall within the limits described in additional U.S. note 20 to chapter 4, will be 0406.30.7300, Harmonized Tariff Schedule of the United States (HTS), which provides for Processed (process) cheese, not grated or powered: other, including mixtures of the above: other: containing, or processed from, Edam or Gouda cheeses:.
Full text
NY 806445 February 23, 1995 CLA-2-04:S:N:N7:231 806445 CATEGORY: Classification TARIFF NO.: 0406.30.7300; 0406.30.7500 Ms. Nella Di Manno Intercibus Inc. P.O. Box 10 Mendham, N.J. 07945 RE: The tariff classification of a processed cheese from Ireland. Dear Ms. Di Manno: In your letter dated January 25, 1995 you requested a tariff classification ruling. The product in question, a processed cheese (50% natural Edam cheese and 50% Gouda cheese), is said to be made from pasteurized milk, cheese cultures, salt and enzymes. The applicable subheading for the processed cheese (50% natural Edam cheese and 50% Gouda cheese), if imported in quantities that fall within the limits described in additional U.S. note 20 to chapter 4, will be 0406.30.7300, Harmonized Tariff Schedule of the United States (HTS), which provides for Processed (process) cheese, not grated or powered: other, including mixtures of the above: other: containing, or processed from, Edam or Gouda cheeses:...described in additional U.S. note 20 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. Imports under these provisions require import licenses, in accordance with terms and conditions provided in regulations issued by the Secretary of Agriculture, subject to approval of the United States Trade Representative (USTR). Questions regarding licensing procedures and applications for license to import cheese subject to quota should be addressed to: Head, Dairy and Import Group Dairy, Livestock and Poultry Division Foreign Agricultural Service U.S. Department of Agriculture Washington, D.C. 20250 If the quantitative limits of additional U.S. note 20 to chapter 4 have been reached, the product will be classified in subheading 0406.30.7500, HTS, and dutiable at $2.068 per kilogram. In addition, products classified in subheading 0406.30.7500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.83 to 9904.05.94, HTS. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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