CLA-2-04:RR:NC:2:231 R00764

Ms Casey Roon, V.P.
GPR Imports
4201 N. Cathedral Avenue, #1107 West
Washington, D.C. 20008

RE: The tariff classification of a Buffalo milk cheese from Venezuela.

Dear Ms Roon:

In your letter dated August 29, 2004, you requested a tariff classification ruling.

The product in question is described as a Parmesan cheese, in 10 pound wheels and made from pure Buffalo milk. This cheese, containing 25.3 percent moisture, and 49.3 percent fat, by weight, on a dry basis, will be cured for four months prior to shipping.

The applicable subheading for this Buffalo milk Parmesan cheese will be 0406.90.4300, Harmonized Tariff Schedule of the United States (HTS), which provides for Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, other, other.. The rate of duty will be 9.6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas P. Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division