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893397 89 Ruling Active

The tariff classification of PRESSED DRY Cheese, with and without added salt, from Canada.

Issued January 28, 1994 by U.S. Customs and Border Protection.

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89 893397 (January 28, 1994)

Tariff classification

HTS codes: 0406.10.5050, 9904.10.54

Headings: 9904, 0406

Product description

The products in question are two fresh cheeses, designated as PRESSED DRY Cheese with salt (Blue package) and PRESSED DRY Cheese with no added salt (Orange package). PRESSED DRY Cheese with salt (Blue package) is produced from skim milk, cream, bacterial culture and salt. The milk and cream are first cultured, then cooked to expel whey. The curd is drained, then put into molds and refrigerated, while being pressed. Finally, the molded curd is cut into cubes and packaged in 500 gram blocks, wrapped in paper and vacuum sealed. Salt is added during processing. A sample analysis by the Customs Laboratory at New York found the product to contain, by weight, 0.9 percent salt, 0.34 percent fat, as-is basis, and 1.4 percent fat in the dry matter, with a pH of 4.3. PRESSED DRY Cheese with no added salt (Orange package) is produced from skim milk, cream, bacterial culture and salt. The milk and cream are first cultured, then cooked to expel whey. The curd is drained, then put into molds and refrigerated, while being pressed. Finally, the molded curd is cut into cubes and packaged in 500 gram blocks, wrapped in paper and vacuum sealed. A sample analysis by the Customs Laboratory at New York found the product to contain, by weight, 0.34 percent salt, 0.7 percent fat, "as-is" basis, and 2.8 percent fat in the dry matter, with a pH of 4.8. Finally,

CBP rationale

The applicable subheading for PRESSED DRY CHEESE with salt and PRESSED DRY CHEESE with no added salt, both cheeses containing over 0.5 percent by weight of milk fat on a dry basis, will be 0406.10.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Cheese and curd:.

Full text

NY 893397 January 28, 1994 CLA-2-04:S:N:N7:229 893397 CATEGORY: Classification TARIFF NO.: 0406.10.5050 (9904.10.54) Mr. Stephen Waldman, President Westhill Dairy Inc. 60 Brisbane Road Downsville, Ontario M3J 2K2 Canada RE: The tariff classification of PRESSED DRY Cheese, with and without added salt, from Canada. Dear Mr. Waldman: In your letter dated December 8, 1993, you requested a tariff classification ruling. The products in question are two fresh cheeses, designated as PRESSED DRY Cheese with salt (Blue package) and PRESSED DRY Cheese with no added salt (Orange package). PRESSED DRY Cheese with salt (Blue package) is produced from skim milk, cream, bacterial culture and salt. The milk and cream are first cultured, then cooked to expel whey. The curd is drained, then put into molds and refrigerated, while being pressed. Finally, the molded curd is cut into cubes and packaged in 500 gram blocks, wrapped in paper and vacuum sealed. Salt is added during processing. A sample analysis by the Customs Laboratory at New York found the product to contain, by weight, 0.9 percent salt, 0.34 percent fat, as-is basis, and 1.4 percent fat in the dry matter, with a pH of 4.3. PRESSED DRY Cheese with no added salt (Orange package) is produced from skim milk, cream, bacterial culture and salt. The milk and cream are first cultured, then cooked to expel whey. The curd is drained, then put into molds and refrigerated, while being pressed. Finally, the molded curd is cut into cubes and packaged in 500 gram blocks, wrapped in paper and vacuum sealed. A sample analysis by the Customs Laboratory at New York found the product to contain, by weight, 0.34 percent salt, 0.7 percent fat, "as-is" basis, and 2.8 percent fat in the dry matter, with a pH of 4.8. Finally, you state that the milk and cream utilized in the production of these cheeses are of Canadian origin. The remaining cheese ingredients, namely, salt and bacterial cultures, are of U.S. origin. The applicable subheading for PRESSED DRY CHEESE with salt and PRESSED DRY CHEESE with no added salt, both cheeses containing over 0.5 percent by weight of milk fat on a dry basis, will be 0406.10.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Cheese and curd:...Fresh (unripened or uncured) cheese, including whey cheese and curd:..Other:...Provided for in subheading 9904.10.54. The rate of duty will be 10 percent ad valorem. Articles classifiable in HTS subheading 0406.10.5050 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 Canada to an annual quota quantity of 1,141,000 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. These PRESSED DRY CHEESES, being wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 4 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. 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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