CLA-2-04:S:N:N7:231 807971
Ms. Ulla E. Nylin-Reinelt
48-10 Spring Street
Greenwich, CT 06830
RE: The tariff classification of five cheeses from Sweden.
Dear Ms. Nylin-Reinelt:
In your letter dated March 8, 1995 you requested a tariff
classification ruling.
You indicate in your letter that you seek classification for
the following cheese:
1) Vodka Currant Cheese: ingredients include pasteurized
cow's milk, cheese rennet, salt, calcium chloride and
E202, E251, E235, flavored vodka and said to contain
50 percent fat in dry matter and 40 percent water.
2) Vodka Pepper Cheese: ingredients include pasteurized
cow's milk, cheese rennet, salt, calcium chloride and
E202, E251, E235, flavored vodka and said to contain
50 percent fat in dry matter and 40 percent water.
3) Whisky Cheese: ingredients include pasteurized cow's
milk, cheese rennet, salt, calcium chloride and E202,
E251, E235, whisky and said to contain 50 percent fat in
dry matter and 40 percent water.
4) Garlic Cheddar Cheese: ingredients include pasteurized
cow,s milk, cheese rennet, salt, calcium chloride, E202,
E251,E235, whisky, garlic and said to contain 50 percent
fat in dry matter and 40 percent water.
5) Juniper Berry Cheese: ingredients include pasteurized
cow,s milk, cheese rennet, salt, calcium chloride, E202,
E251,E235, whisky and said to contain 45 percent fat in
dry matter and 41 percent water.
The applicable subheading for the Garlic Cheddar Cheese if
imported in quantities that fall within the limits described in
additional U.S. note 18 to chapter 4, will be 0406.90.7600,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Other cheese:...Cheddar cheese...Other. The rate
of duty will be 10 percent ad valorem. Imports under these
provisions require import licenses, in accordance with terms and
conditions provided in regulations issued by the Secretary of
Agriculture, subject to approval of the United States Trade
Representative (USTR).
If the quantitative limits of additional U.S. note 18 to
chapter 4 have been reached, the product will be classified in
subheading 0406.90.7800, HTS, and dutiable at $1.407 per
kilogram. In addition, products classified in subheading
0406.90.7800, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.05.59 to
9904.05.73, HTS.
The applicable subheading for the Vodka Currant Cheese, the
Vodka Pepper Cheese, the Whisky Cheese and the Juniper Berry
Cheese, if imported in quantities that fall within the limits
described in additional U.S. note 16 to chapter 4, will be
0406.90.9500, Harmonized Tariff Schedule of the United States
(HTS), which provides for other cheeses, and substitutes for
cheese, including mixtures of the above: other: containing cow's
milk (except 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.
Imports under these provisions require import licenses, in
accordance with terms and conditions provided in regulations
issued by the Secretary of Agriculture, subject to approval of
the United States Trade Representative (USTR).
If the quantitative limits of additional U.S. note 16 to
chapter 4 have been reached, the product will be classified in
subheading 0406.90.9700, HTS, and dutiable at $1.731 per
kilogram. In addition, products classified in subheading
0406.90.9700, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.06.38 to
9904.06.49, HTS.
Questions regarding licensing procedures and applications
for license to import cheese subject to quota should be addressed
to:
Head, Dairy and Import Group
Dairy, Livestock and Poultry Division
Foreign Agricultural Service
U.S. Department of Agriculture
Washington, D.C. 20250
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