CLA-2-04:RR:NC:FC:231 A83177
Mr. Gerald O'Driscoll
Dairygold U.S.A. Inc.
140E Commerce Way
Totowa, NJ 07512
RE: The tariff classification of Mallo cheese from Ireland.
Dear Mr. O'Driscoll:
In your letter, dated May 14, 1996, you have requested a
tariff classification ruling.
The product is Mallo cheese in the form of a wheel. The ingredients are
pasteurized cow's milk, rennet, and salt. In your correspondence you
indicate that the cheese will contain, by weight, a moisture content of 35
percent, 39 percent fat in the dry matter, and 2-3 percent salt. The pH will
be 4.9-5.3 percent.
The applicable subheading for the Mallo 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 cheese and curd, other cheese, other
cheeses, and substitutes for cheese, including mixtures of the above, other,
including mixtures of the above, other, 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. 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 will be dutiable at US $1.686 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 - 9904.06.49, HTS.
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 licenses
to import cheese subject to quota should be addressed to:
U.S. Department of Agriculture
Foreign Agricultural Service
Import Policies and Trade Analysis Division
Att: Dairy Import Group, Rm. 5531, So. Bldg.
Washington, DC 20250-1000
This ruling is being issued under the provisions of Part 177 of the
Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division