CLA-2-04:RR:NC:2:231 C89802

Mr. Charles Curtis

All-Ways Forwarding International, Inc.

Hemisphere Center

U.S. Routes 1 and 9 South

Newark, NJ 07114 maize

RE: The tariff classification of Jarlsberg cheese from Norway.

Dear Mr. Curtis:

In your letter, dated June 2, 1998, you have requested a tariff classification ruling.

The merchandise, "Natural Jarlsberg Fondue," is processed cheese. The ingredients are 60 percent Jarlsberg cheese (comprised of pasteurized, part skim, cow's milk, rennet, salt, and culture), 33 percent water, 3 percent cornstarch, 2 percent butter, 1 percent flavoring, and 1 percent emulsifying salts.

During the manufacturing process, Jarlsberg cheese base undergoes mincing, blending, melting, the addition of additives (water, butter, maizena, flavoring, and emulsifying salts), filling, cooling, and packaging in cardboard boxes.

The applicable subheading for "Natural Jarlsberg Fondue," if imported in quantities that fall within the limits described in additional U.S. note 22 to chapter 4, will be 0406.30.8100, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, processed (process) cheese, not grated or powdered, other, including mixtures of the above, other, containing, or processed from, Swiss, Emmentaler or Gruyere-process cheeses, described in additional U.S. note 22 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 22 to chapter 4 have been reached, the product will be classified in subheading 0406.30.8300, HTS, and will be dutiable at US $1.468 per kilogram. In addition, products classified in subheading 0406.30.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.19 - 9904.06.28, 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