CLA-2-04:S:N:N1:229-865487

Mr. Garfield H. Simpson, B.S.
Managing Director
Majitsu, Inc.
P.O. Box 5234
Longwood, FL 32791

RE: The tariff classification of PROCESS CHEDDAR CHEESE SPREAD in tins from Jamaica.

Dear Mr. Garfield:

In your letter dated July 16, 1991, you requested a tariff classification ruling.

You describe the item in question as "Tastee" brand PROCESSED CHEDDAR CHEESE SPREAD. This product will be processed in Jamaica from natural Cheddar cheese imported into Jamaica from a third country, such as New Zealand or Australia. According to information on a sample label submitted with your letter, this processed cheese will have a butterfat content, by weight, of 28 percent and a moisture content of 44 percent.

The applicable subheading for PROCESS CHEDDAR CHEESE SPREAD in tins will be 0406.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Processed (process) cheese, not grated or powdered:...Cheddar cheese. The rate of duty will be 16 percent ad valorem.

Articles classifiable in HTS subheading 0406.30.2000 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.30, which limits the amount of such cheese which may be imported from countries (including Jamaica) with no specific quota allocation to an annual quota quantity of 139,889 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.

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