The tariff classification of a soft, surface-ripened cheese from Canada.
Issued April 13, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0406.90.9900
Headings: 0406
Product description
The item in question is “Le Soeur Angele” cheese, which is a soft, surface-ripened cheese made with cow’s milk (60%), goat’s milk (40%) and fresh cream. Information obtained from your company’s website and other sources indicates that the product is a bloomy-rind cheese in the Camembert family. The ripening period is four weeks. Photos appear to show that it has a white (mold-covered) rind that contrasts with a beige or pale-yellow interior having scattered irregular mechanical openings. The cheese is said to have a fat content of 29% and a moisture content of 52%. Based on those figures, we calculate that the fat content of the dry matter is approximately 60%, and that the moisture content of the non-fatty matter is approximately 73%. The cheese is said to have a melting to almost runny texture and a tender center. It is further said to have a creamy and buttery taste complemented by the mushroom aroma of its rind.
CBP rationale
The applicable subheading for “Le Soeur Angele” cheese will be 0406.90.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: other cheese: other cheeses, and substitutes for cheese, including mixtures of the above: other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.
Full text
N099519 April 13, 2010 CLA-2-04:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 0406.90.9900 Mr. Pierre Meunier Fromages CDA 11760 4th Ave. Riviere-des-prairies, Quebec H1E 5Y2 Canada RE: The tariff classification of a soft, surface-ripened cheese from Canada. Dear Mr. Meunier: In your letter dated March 30, 2010, you requested a tariff classification ruling. The item in question is “Le Soeur Angele” cheese, which is a soft, surface-ripened cheese made with cow’s milk (60%), goat’s milk (40%) and fresh cream. Information obtained from your company’s website and other sources indicates that the product is a bloomy-rind cheese in the Camembert family. The ripening period is four weeks. Photos appear to show that it has a white (mold-covered) rind that contrasts with a beige or pale-yellow interior having scattered irregular mechanical openings. The cheese is said to have a fat content of 29% and a moisture content of 52%. Based on those figures, we calculate that the fat content of the dry matter is approximately 60%, and that the moisture content of the non-fatty matter is approximately 73%. The cheese is said to have a melting to almost runny texture and a tender center. It is further said to have a creamy and buttery taste complemented by the mushroom aroma of its rind. The applicable subheading for “Le Soeur Angele” cheese will be 0406.90.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cheese and curd: other cheese: other cheeses, and substitutes for cheese, including mixtures of the above: other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): other: other: other. The general rate of duty will be 8.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 734-3277 This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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