The tariff classification of fresh paneer cheese and shrikhand from Canada.

NY I87161 October 9, 2002 CLA-2-04:RR:NC:2:231 I87161 CATEGORY: Classification TARIFF NO.: 0406.10.8400; 0406.10.8800; 1901.90.4200; 1901.90.4300 Ms. Nadine Duguay IDP Foods, Inc. 256 Lawlor Lane P.O. Box 130 Miramichi, New Brunswick E1V 3M3 Canada RE: The tariff classification of fresh paneer cheese and shrikhand from Canada. Dear Ms. Duguay: In your letter, dated September 30, 2002, you requested a tariff classification ruling. The merchandise is described thus: “Anand” brand “Paneer Fresh Cooking Cheese – Regular.” You have submitted a paper label of the product with your inquiry. The label indicates that the ingredients are milk, citric acid, and calcium chloride. The moisture content is 55 percent and the milk fat content is 24 percent, as-is basis. During the manufacturing process, cow’s milk is subjected to high temperatures. The curd is produced by acid coagulation and then it is pressed into the cheese. The whey is drained. Fresh paneer cheese neither melts, nor loses its shape when used in cooking by consumers. The net weight is 375 grams. “Anand” brand “Paneer Fresh Cooking Cheese – Light.” You have submitted a paper label of the product with your inquiry. The label indicates that the ingredients are milk, buttermilk, citric acid, and calcium chloride. The moisture content is 55 percent and the milk fat content is 12 percent, as-is basis. During the manufacturing process, cow’s milk is subjected to high temperatures. The curd is produced by acid coagulation and then it is pressed into the cheese. The whey is drained. The net weight is 375 grams. “Anand” brand shrikhand; available in saffron and strawberry flavors. You have submitted paper labels of the product with your inquiry. The labels indicate that the ingredients in saffron flavored shrikhand are milk solids (chakka), sugar, calcium chloride, and saffron. The ingredients in strawberry flavored shrikhand are milk solids (chakka), sugar, calcium chloride, and strawberries. Shrikhand is a dairy dessert in the form of a soft, yellow paste, imported in frozen condition in plastic containers of 500 grams, net. Shrikhand is manufactured from concentrated curd. It is a sweetened dessert product, consumed by itself as a dessert, or eaten as a sweet course with puris, chappati or partha (Asian Indian breads) during lunch or dinner. The product may also be used as a dessert topping. The applicable subheading for fresh paneer cheese (items 1 and 2), if imported in quantities that fall within the limits described in additional U.S. note 16 to chapter 4, will be 0406.10.8400, 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, other, other, other cheese and substitutes for cheese (except cheese not containing cow’s milk, and soft ripened cow’s milk cheese), described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 16 to chapter 4 have been reached, the products will be classified in subheading 0406.10.8800, HTS, and will be dutiable at $1.509 per kilogram. Finally, products of Canada that are classified in subheading 0406.10.8800, HTS, are exempt from additional safeguard duties, under U.S. note 1 in subchapter IV, Chapter 99 . The applicable subheading for shrikhand (item 3), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram, plus 13.6 percent ad valorem. Finally, products of Canada that are classified in subheading 1901.90.4300, HTS, are exempt from additional safeguard duties, under U.S. note 1 in subchapter IV, Chapter 99 . For goods classified in subheading 0406.10.8400, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time that such merchandise is entered for consumption into the United States. Questions regarding licensing procedures and applications for licenses to import cheese subject to quota should be addressed to: Import Quota Manager for Dairy Products STOP 1029/Room 5531-S U.S. Department of Agriculture 1400 Independence Avenue, S.W. Washington, DC 20250-1029 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division