CLA-2-04:RR:NC:2:231 C86840
Mr. Jeremy Burke
Dairygold USA, Inc.
140 East Commerce Way
Totowa, NJ 07512
RE: The tariff classification of processed Cheddar cheese from
Ireland.
Dear Mr. Burke:
In your letter, dated April 24, 1998, you have requested a
tariff classification ruling.
The product, which is called, "Kilworth Cheese," is
processed Cheddar cheese. The ingredients are water, rennet
casein, butter, Cheddar cheese, emulsifying salts (sodium
phosphates and citrates), salt, lactic acid, potassium sorbate,
coloring, and flavoring. In your correspondence you indicate
that the cheese will contain, by weight, a moisture content of
49.5 percent, 44 percent fat in the dry matter, and 22 percent
fat. The pH will be 6 percent. The cheese is in the form of a
rectangular solid.
The applicable subheading for "Kilworth Cheese," if imported
in quantities that fall within the limits described in additional
U.S. note 18 to chapter 4, will be 0406.30.2400, Harmonized
Tariff Schedule of the United States (HTS), which provides for
cheese and curd, processed (process) cheese, not grated or
powdered, Cheddar cheese, described in additional U.S. note 18 to
chapter 4 and entered pursuant to its provisions. The rate of
duty will be 16 percent ad valorem. If the quantitative limits
of additional U.S. note 18 to chapter 4 have been reached, the
product will be classified in subheading 0406.30.2800, HTS, and
will be dutiable at US $1.299 per kilogram. In addition,
products classified in subheading 0406.30.2800, HTS, will be
subject to additional duties based on their value, as described
in subheadings 9904.05.59 - 9904.05.73, 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,
Robert B. Swierupski
Director
National Commodity
Specialist Division