NY 0853645 - The tariff classification of PROCESS SWISS and GOUDA cheese and PROCESS GOUDA and "CHESTER" TYPE (CHEDDAR and CHEDDAR-LIKE) cheeses from the Netherlands. - United States International Trade Commision Rulings

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NY 853645

July 19, 1990

CLA-2-04:S:N:N1:229

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.30.6030 (9904.10.39); 0406.30.6045 (9904.10.51)

Mr. Brian D. Garrison
John R. Donath & Co., Inc.
P.O. Box 7
Blue Mounds, WI 53517

RE: The tariff classification of PROCESS SWISS and GOUDA cheese and PROCESS GOUDA and "CHESTER" TYPE (CHEDDAR and CHEDDAR-LIKE) cheeses from the Netherlands.

Dear Mr. Garrison:

In your letter dated June 11, 1990, you requested a tariff classification ruling.

The product in question is described as PROCESS cheese which is produced in twenty-five pound loaves by Eru Kaasfabriek B.V. of the Netherlands. This cheese is said to contain about 70 percent natural cheese and will be made from either one of two formulations. One formulation, PROCESS SWISS AND GOUDA cheese, would contain Swiss cheese (31 percent), Gouda cheese (20 percent), and "Chester" type cheese (17 percent). The second formulation would utilize a mixture of "Chester" type cheese (40 percent) and Gouda cheese (30 percent). It is noted by the manufacturer that the choice of a particular "Chester" type cheese, or combination thereof, as an ingredient will depend on the availability of product.

The term "Chester" cheese, according to J.G. Davis in Volume III (Manufacturing Methods) of his work "Cheese" (Elsevier North- Holland, Inc., New York; Copyright: 1976, Longman Group Ltd.), "is used on the European continent for:
(a) Ordinary Cheddar cheese.
(b) Cheddar cheese made deliberately for processing. (c) Processed Cheddar cheese (common).
(d) Cheshire cheese (rare)."
"Chester" type cheese, in the view of the instant manufacturer, would include various Cheddar-like cheeses, including Cheshire, Granular, Double Glouchester, and similar cheeses. Since several of these cheeses are subject to different quota restrictions, licensing requirements, and classification in the Harmonized Tariff Schedule of the United States--for example, Cheddar, Cheshire, and Granular cheeses all require different import cheese licenses--the term "Chester" cheese will be too imprecise (and, therefore, unacceptable) for use in an invoice description. The actual name of the natural cheese used in the product must be shown on the invoice.

The applicable subheading for PROCESS SWISS and GOUDA cheese, consisting of Swiss cheese (31 percent), Gouda cheese (20 percent), and "Chester" type cheeses (17 percent), will be 0406.30.6045, Harmonized Tariff Schedule of the United States (HTS), which provides for Processed (process) cheese, not grated or powdered:...Other, including mixtures of the above:...Other... Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese. The rate of duty will be 10 percent ad valorem.

Articles classifiable in HTS subheading 0406.30.6045 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. Additionally, 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.

The applicable subheading for PROCESS "CHESTER" type cheese and GOUDA cheese, consisting of 40 percent of Cheddar, Granular, Cheshire, or Double Glouchester cheeses, and 30 percent of Gouda cheese, will be 0404.30.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for Processed (process) cheese, not grated or powdered:...Other, including mixtures of the above:...Other...Containing or processed from Edam or Gouda cheeses. The rate of duty will be 10 percent ad valorem.

Articles classifiable in HTS subheading 0406.30.6030 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.39, which limits the amount of such cheese which may be imported from the European Economic Community to an annual quota quantity of 1,237,000 kilograms. Additionally, 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.

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

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