849796 84 Ruling Active

The tariff classification of plain and flavored CREAM cheesespread from France.

Issued May 9, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0406.90.8010, 9904.10.27, 0406.90.8060, 9904.10.54

Headings: 9904, 0406

Product description

The tariff classification of plain and flavored CREAM cheesespread from France.

CBP rationale

The applicable subheading for this CREAM cheese, whether PLAIN or flavored with WALNUT, with PEPPER, or with GARLIC and HERBS, will be 0406.90.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other cow's milk cheese (other than soft-ripened cow's milk cheese and cow's milk cheese containing not over 0. The applicable subheading for CREAM cheese, flavored with BLUE cheese, will be 0406.90.8010, HTS, which provides for other cheese, including mixtures of the above:.

Full text

NY 849796 May 9, 1990 CLA-2-04:S:N:N1:229 CATEGORY: Classification TARIFF NO.: 0406.90.8060 (9904.10.54); 0406.90.8010 (9904.10.27) Mr. Philippe Duleyrie Bridel USA, Inc. 12 Route 17, Suite 315 Paramus, NJ 07652 RE: The tariff classification of plain and flavored CREAM cheese spread from France. Dear Mr. Duleyrie: In your letter dated February 12, 1990, you requested a tariff classification ruling. The product in question is described as a CREAM cheese spread produced from cow's milk by Bridel, France, under the brand name "Mosaic". A sample cheese consisted of a white, creamy paste with a clean, acid taste, and is said to have a butterfat content of 60 percent, by weight, in the dry matter. This product will be packaged in rectangular plastic cups of 20 grams (less than one ounce) each, net weight. These plastic cups will be imported put up for retail sale in either blue or a yellow paperboard sleeves (approximately 4-1/2 x 2-1/2 x 2-1/2 inches), closed on either end, but with two openings per side, each designed to hold one plastic cup. Each sleeve, therefore, will hold eight plastic cups in a variety pack including plain Cream cheese spread and Cream cheese spread flavored with walnut (0.2 percent content), blue cheese (2.0 percent content), pepper (1.8 percent content), or garlic and herbs (2.0 percent). The applicable subheading for this CREAM cheese, whether PLAIN or flavored with WALNUT, with PEPPER, or with GARLIC and HERBS, will be 0406.90.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other cow's milk cheese (other than soft-ripened cow's milk cheese and cow's milk cheese containing not over 0.5 percent by weight of butterfat) not more specifically provided for. The rate of duty will be 10 percent ad valorem. Articles classifiable in HTS subheading 0406.90.8060 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.54, which limits the amount of such cheese which may be imported from the European Economic Community to an annual quota quantity of 20,456,000 kilograms (of which 353,000 are reserved for Portugal). The applicable subheading for CREAM cheese, flavored with BLUE cheese, will be 0406.90.8010, HTS, which provides for other cheese, including mixtures of the above:...other:...Containing, or processed from, blue-mold cheese (except Stilton produced in the United Kingdom). The rate of duty will be 10 percent ad valorem. Articles classifiable in HTS subheading 0406.90.8010 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.27, which limits the amount of such cheese which may be imported from the European Economic Community to an annual quota quantity of 2,479,000 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 for consumption into the United States. Additionally, an import license for quota cheese, issued to the importer by the United States Department of Agriculture, will be required at the time this merchandise is entered for consumption 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 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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