893255 89 Ruling Active

The tariff classification of a sheep's milk cheese from Italy.

Issued December 27, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0406.90.5500

Headings: 0406

Product description

1 percent moisture, 27.82 percent milk fat (46.4 percent on a dry basis) and contains no cow's milk.

CBP rationale

The applicable subheading for "TIPICA CACIOTTA TOSCANA" sheep's milk cheese in wheels will be 0406.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Cheese and curd:.

Full text

NY 893255 December 27, 1993 CLA-2-04:S:N:N7:229 893255 CATEGORY: Classification TARIFF NO.: 0406.90.5500 Mr. Joseph A. Petruce CITTERIO U.S.A. Corporation Woodside Park, P.O. Box A Freeland, PA 18224 RE: The tariff classification of a sheep's milk cheese from Italy. Dear Mr. Petruce: In your letter, received December 15, 1993, you requested a tariff classification ruling. The product in question is described as a pure sheep's milk cheese, "TIPICA CACIOTTA TOSCANA della maremma." A sample of the cheese, a pale yellow wheel about 19 centimeters in diameter and seven centimeters in height, is coated with a soft waxy layer. The interior of the cheese is smooth, with few mechanical openings. The cheese has a semi-soft texture and a mild, slightly acid taste. Analysis of a sample, submitted to the Customs Laboratory at New York, indicates that this cheese contains, by weight, 40.1 percent moisture, 27.82 percent milk fat (46.4 percent on a dry basis) and contains no cow's milk. The applicable subheading for "TIPICA CACIOTTA TOSCANA" sheep's milk cheese in wheels will be 0406.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Cheese and curd:...Other cheese:...Other cheeses, and substitutes for cheese, including mixtures of the above:...Cheeses made from sheep's milk:...Pecorino, in original loaves, not suitable for grating. The rate of duty will be FREE. 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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