814203 81 Ruling Active

The tariff classification of Hard Ripened cheese from Denmark.

Issued November 1, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0406.90.4100, 0406.90.4200

Headings: 0406

Product description

The Danish Hard Cheese is a granular cheese, white in color and made from cow's milk. The importer states that the ingredients include pasteurized cow's milk, cheese and yogurt cultures, salt, rennet and lipase. A sample cheese was found to have a taste typical of Italian-type cheese. The composition of this cheese is stated to contain protein:

CBP rationale

The applicable subheading for the Danish Hard Cheese, if imported in quantities that fall within the limits described in additional U.S. note 21 to chapter 4, will be 0406.90.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for Romano made from cow's milk, Reggiano, Parmesan, Provolone and provoletti cheeses.

Full text

NY 814203 November 1, 1995 CLA-2-04:R:N2:231 814203 CATEGORY: Classification TARIFF NO.: 0406.90.4100; 0406.90.4200 Mr. Stephen J. Bianchi All-Ways Forwarding Int'l Inc. Hemisphere Center U.S. Rt. 1-9 South Newark, New Jersey 07114 RE: The tariff classification of Hard Ripened cheese from Denmark. Dear MR. Bianchi: In your letter dated August 24, 1995, on behalf of MD Foods, Springfield, N.J., you requested a tariff classification ruling. The Danish Hard Cheese is a granular cheese, white in color and made from cow's milk. The importer states that the ingredients include pasteurized cow's milk, cheese and yogurt cultures, salt, rennet and lipase. A sample cheese was found to have a taste typical of Italian-type cheese. The composition of this cheese is stated to contain protein: The applicable subheading for the Danish Hard Cheese, if imported in quantities that fall within the limits described in additional U.S. note 21 to chapter 4, will be 0406.90.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for Romano made from cow's milk, Reggiano, Parmesan, Provolone and provoletti cheeses...Parmesan and Reggiano:...Made from cow's milk:...In original loaves. The rate of duty will be 15 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 the approval of the United States Trade Representative (USTR). Questions regarding licensing procedures and application for licenses to import cheese subject to quota should be addressed to: Head, Dairy and Import Group Dairy, Livestock and Poultry Division Foreign Agriculture Service U.S. Department of Agriculture Washington, DC 20250 If the quantitative limits of additional U.S. note 21 to chapter 4 have been reached, the product will be classified in subheading 0406.90.4200, HTS, and will de dutiable at US $2.462 per kilogram. In addition, products classified in subheading 0406.90.4200, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.95-9904.06.05, HTS. This ruling is being issued under the provisions of Section 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 * at 212-466-*. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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