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834673 83 Ruling Active

The tariff classification of a PASTEURIZED PROCESS CHEESESPREAD from Belgium.

Issued December 27, 1988 by U.S. Customs and Border Protection.

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83 834673 (December 27, 1988)

Tariff classification

HTS codes: 9904.10.51, 0406.30.6045

Headings: 9904, 0406

Product description

The tariff classification of a PASTEURIZED PROCESS CHEESESPREAD from Belgium.

Full text

NY 834673 December 27, 1988 CLA-2-04:S:N:N1:229-834673 CATEGORY: Classification TARIFF NO.: 0406.30.6045 (9904.10.51) Mr. John Witzeling Churny Company, Inc. P.O. Box 640 Weyauwega, WI 54983 RE: The tariff classification of a PASTEURIZED PROCESS CHEESE SPREAD from Belgium. Dear Mr. Witzeling: In your letter dated December 1, 1988, you requested a tariff classification ruling. Your query concerns the classification of a pasteurized process cheese spread which you state has the following ingredients breakdown: Cheese - 41% (Danish Samsoe 35% - 59% solids) (English Cheddar 6% - 63.5% solids) Water & Condensate - 31% Butter - 14% Skim Milk Powder - 6% Whey Powder - 5% Emulsifiers - 2.5% Salt - 1.5% Two samples of the product, each consisting of a 140 gram plastic tub of the cheese spread, were submitted with your request. The samples were opened, examined and disposed of. This classification decision is under the Harmonized Tariff Schedule of the United States (HTS), effective January 1, 1989, subject to changes before the effective date. The applicable HTS subheading for the cheese spread will be 0406.30.6045, which provides for processed (process) cheese, not grated or powdered...other, including mixtures...containing, or processed from, Swiss, Emmentaler or Gruyere-process cheeses. The rate of duty will be 10 percent ad valorem. Articles classifiable in subheading 0406.30.6045, HTS, will be subject to quota quantity restrictions listed in subheading 9904.10.51, HTS, which allocates to the European Economic Community a total annual aggregate quota quantity of 3,625,000 kilograms. Additionally, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered into the United States. 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 already been filed, 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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