CLA-2 CO:R:C:F 955240 LPF
Ms. Jane Carlisle, Jr.
United International Industries, Inc.
1005 Callahan Road - Suite 101
Wentzville, MO 63385
RE: Classification of Granular, Cheddar, and Cheedam cheese;
Heading 0406, HTSUS, as Cheese and curd.
Dear Ms. Carlisle:
This is in response to your letter dated October 14, 1993
regarding the proper classification of cheese under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The products at issue, produced in Australia, are Granular
cheese, rindless Cheddar cheese, and Cheedam cheese. The Granular
cheese contains approximately 36 percent moisture, 50 percent fat
in dry matter, 2 percent salt, 5 percent brine, and a pH value of
5. The rindless Cheddar cheese contains approximately 36 percent
moisture, 50 percent fat in dry matter, 2 percent salt, 5 percent
brine, and a pH value of 5. The Cheedam cheese contains
approximately 40 percent moisture, 50 percent fat in dry matter,
1.5 percent salt, 5 percent brine, and a pH value of 5.
ISSUE:
Whether the products are classifiable within heading 0406 as
cheese or curd or elsewhere in the HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUS. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
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chapter notes. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Heading 0406 provides for cheese and curd. The EN to 0406
indicate that:
This heading covers all kinds of cheese, viz.:
(1) Fresh cheese (including cheese made from
whey or buttermilk) and curd. Fresh cheese is
an unripened or uncured cheese which is ready
for consumption shortly after manufacture (e.g.
Ricotta, Broccio, cottage cheese, Mozzarella.
(2) Grated or powdered cheese.
(3) Processed cheese, also known as process cheese.
It is manufactured by comminuting, mixing, melting
and emulsifying, with the aid of heat and emulsifying
or acidifying agents (including melting salts), one
or more varieties of cheese and one or more of the
following: cream or other dairy products, salt,
spices, flavouring, colouring and water.
(4) Blue-veined cheese (e.g., Roquefort, Gorgonzola).
(5) Soft cheese (e.g., Camembert, Brie).
(6) Medium-hard cheese and hard cheese (e.g., Cheddar,
Gouda, Gruyere, Parmesan).
Both the Cheddar cheese and Granular cheese meet the Food and
Drug Administration's standard of identity with respect to fat and
moisture content. See 21 CFR 133.113 and 21 CFR 133.144. Although
the Food and Drug Administration has not established a standard of
identity for Cheedam cheese, it may be described as a variant of
Edam cheese, developed to reduce labor costs and simplify
manufacture, yet yield a cheese with the general properties of
Edam. J.G. Davis, Cheese 611 (1976).
Pursuant to GRI 1, the terms of the heading and applicable EN
indicate that the cheese is classifiable within heading 0406.
Because the cheese does not fit the description of fresh cheese of
0406.10, grated or powdered cheese of 0406.20, processed cheese of
0406.30, or blue-veined cheese of 0406.40, the applicable
subheading is 0406.90, providing for other cheese.
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HOLDING:
The rindless Cheddar cheese is classified in subheading
0406.90.1040, HTSUS, as "Cheese and curd: Other cheese: Cheddar
cheese, Other." The applicable rate of duty is 12 percent ad
valorem. Subheading 9904.10.30 limits the amount of such cheese
which may be imported from Australia to an annual quota quantity
of 1,200,000 kilograms.
The Granular cheese is classified in subheading 0406.90.8025,
HTSUS, as "Cheese and curd: Other cheese: Other cheeses...: Other,
including mixtures of the above: Other, Containing or processed
from, American-type cheese (including Colby, washed curd and
granular cheese, but not including Cheddar)." The applicable rate
of duty is 10 percent ad valorem. Subheading 9904.10.33 limits the
amount of such cheese which may be imported from Australia to an
annual quota quantity of 1,000,000 kilograms.
The Cheedam cheese is classified in subheading 0406.90.8060,
HTSUS, as "Cheese and curd: Other cheese: Other cheeses...: Other,
including mixtures of the above: Other, Other: Other: Containing
cow's milk (except soft-ripened cow's milk cheese)." The
applicable rate of duty is 10 percent ad valorem. Subheading
9904.10.54 limits the amount of such cheese which may be imported
from Australia to an annual quota quantity of 1,050,000 kilograms.
In addition, 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.
Sincerely,
John Durant, Director
Commercial Rulings Division