CLA-2-04:S:N:N1:229
(9904.10.51)
Mr. Brian D. Garrison
John R. Donath & Co., Inc.
P.O. Box 7
Blue Mounds, WI 53517
RE: The tariff classification of PROCESS SWISS and GOUDA cheese
and PROCESS GOUDA and "CHESTER" TYPE (CHEDDAR and CHEDDAR-LIKE)
cheeses from the Netherlands.
Dear Mr. Garrison:
In your letter dated June 11, 1990, you requested a tariff
classification ruling.
The product in question is described as PROCESS cheese which
is produced in twenty-five pound loaves by Eru Kaasfabriek B.V.
of the Netherlands. This cheese is said to contain about 70
percent natural cheese and will be made from either one of two
formulations. One formulation, PROCESS SWISS AND GOUDA cheese,
would contain Swiss cheese (31 percent), Gouda cheese (20
percent), and "Chester" type cheese (17 percent). The second
formulation would utilize a mixture of "Chester" type cheese (40
percent) and Gouda cheese (30 percent). It is noted by the
manufacturer that the choice of a particular "Chester" type
cheese, or combination thereof, as an ingredient will depend on
the availability of product.
The term "Chester" cheese, according to J.G. Davis in Volume
III (Manufacturing Methods) of his work "Cheese" (Elsevier North-
Holland, Inc., New York; Copyright: 1976, Longman Group Ltd.),
"is used on the European continent for:
(a) Ordinary Cheddar cheese.
(b) Cheddar cheese made deliberately for processing.
(c) Processed Cheddar cheese (common).
(d) Cheshire cheese (rare)."
"Chester" type cheese, in the view of the instant manufacturer,
would include various Cheddar-like cheeses, including Cheshire,
Granular, Double Glouchester, and similar cheeses. Since several
of these cheeses are subject to different quota restrictions,
licensing requirements, and classification in the Harmonized
Tariff Schedule of the United States--for example, Cheddar,
Cheshire, and Granular cheeses all require different import
cheese licenses--the term "Chester" cheese will be too imprecise
(and, therefore, unacceptable) for use in an invoice description.
The actual name of the natural cheese used in the product must be
shown on the invoice.
The applicable subheading for PROCESS SWISS and GOUDA
cheese, consisting of Swiss cheese (31 percent), Gouda cheese
(20 percent), and "Chester" type cheeses (17 percent), will be
0406.30.6045, Harmonized Tariff Schedule of the United States
(HTS), which provides for Processed (process) cheese, not
grated or powdered:...Other, including mixtures of the
above:...Other... Containing, or processed from, Swiss,
Emmentaler or Gruyere-process cheese. The rate of duty will be
10 percent ad valorem.
Articles classifiable in HTS subheading 0406.30.6045 are
subject to quota quantity restrictions listed in subchapter IV of
Chapter 99 in HTS subheading 9904.10.51, which limits the amount
of such cheese which may be imported from the European Economic
Community to an annual quota quantity of 3,625,000 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.
The applicable subheading for PROCESS "CHESTER" type cheese
and GOUDA cheese, consisting of 40 percent of Cheddar, Granular,
Cheshire, or Double Glouchester cheeses, and 30 percent of Gouda
cheese, will be 0404.30.6030, Harmonized Tariff Schedule of the
United States (HTS), which provides for Processed (process)
cheese, not grated or powdered:...Other, including mixtures of
the above:...Other...Containing or processed from Edam or Gouda
cheeses. The rate of duty will be 10 percent ad valorem.
Articles classifiable in HTS subheading 0406.30.6030 are
subject to quota quantity restrictions listed in subchapter IV of
Chapter 99 in HTS subheading 9904.10.39, which limits the amount
of such cheese which may be imported from the European Economic
Community to an annual quota quantity of 1,237,000 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.
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