CLA-2-04:S:N:N7:229-890545
0406.90.4520 (9904.10.48); 0406.90.8060 (9904.10.54)
Mr. Herbert D. Moyer
Euro American Trading-Merchants
Eat-M International
37 Centennial Street
Collegeville, PA 19426-1847
RE: The tariff classification of four CHEESES from Germany.
Dear Mr. Moyer:
In your letter dated September 9, 1993, you requested a tariff
classification ruling.
The products in question are EDAM Cheese, GOUDA Cheese,
EMMENTALER Cheese and TILSITER Cheese. These cheeses will be
imported, separately, in the form of slices with parchment
separators between each slice, and packaged for retail in plastic
bags of 125 grams (about 4.5 ounces) and 250 grams (about 8.9
ounces), net. These retail bags will be packed in export cartons
of either five or ten kilograms each. Additionally, the EMMENTALER
Cheese will also be put up in the form of grated cheese in retail
plastic bags of 100 grams each (about 3.6 ounces), net, packed in
export cartons of either three or six kilograms.
The applicable subheading for the EDAM and GOUDA Cheese slices
will be 0406.90.1500, Harmonized Tariff Schedule of the United
States (HTS), which provides for Cheese and curd:... Other
cheeses:...Edam and Gouda cheeses. The rate of duty will be 15
percent ad valorem.
Articles classifiable in HTS subheading 0406.90.1500 are
subject to quota quantity restrictions listed in subchapter IV of
Chapter 99 in HTS subheading 9904.10.36, which limits the amount of
such cheese which may be imported from the European Economic
Community to an annual quota quantity of 4,011,000 kilograms.
The applicable subheading for the TILSITER Cheese slices will
be 0406.90.8060, Harmonized Tariff Schedule of the United States
(HTS), which provides for Cheese and curd:...Other cheeses:...
Other cheeses, and substitutes for cheese, including mixtures of
the above:...Other, including mixtures of the above:...Other...
Other:...Other:...Containing cow's milk (except soft-ripened cow's
milk cheese). The rate of duty will be 10 percent ad valorem.
Articles classifiable in HTS subheading 0406.90.8060 are
subject to quota quantity restrictions listed in subchapter IV of
Chapter 99 in HTS subheading 9904.10.54, which limits the amount of
such cheese which may be imported from the European Economic
Community to an annual quota quantity of 20,456,000 kilograms (of
which 353,000 are reserved for Portugal).
The applicable subheading for the EMMENTALER Cheese slices
will be 0406.90.4520, Harmonized Tariff Schedule of the United
States (HTS), which provides for Cheese and curd:...Other cheese:
...Swiss or Emmentaler cheese with eye formation, Gammelost and
Nokkelost cheeses...Swiss or Emmentaler cheese. The rate of duty
will be 6.4 percent ad valorem.
Articles classifiable in HTS subheading 0406.90.4520 are
subject to quota quantity restrictions listed in subchapter IV of
Chapter 99 in HTS subheading 9904.10.48, which limits the amount of
such cheese which may be imported from the European Economic
Community to an annual quota quantity of 6,000,000 kilograms.
The applicable subheading for grated EMMENTALER Cheese will be
0406.20.6045, Harmonized Tariff Schedule of the United States
(HTS), which provides for Cheese and curd:...Grated or powdered
cheese, of all kinds:...Other, including mixtures of the above:...
Other...Containing, or processed from, Swiss, Emmentaler or
Gruyere-process cheeses. The rate of duty will be 10 percent ad
valorem.
Articles classifiable in HTS subheading 0406.20.6045 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.
In addition to the quota quantity restrictions listed above,
these cheese products are subject to import quota licensing
requirements. Accordingly, 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:
U.S. Department of Agriculture
Foreign Agricultural Service
Import Policies & Trade Analysis Division
Att.: Dairy Import Group, Rm 5531, So. Bldg.
Washington, D.C. 20250-1000
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