HQ 0950351 - Classification of process cheddar cheese from the Philippines under the Harmonized Tariff Schedules (HTSUS). - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0950334 - HQ 0950434 > HQ 0950351

HQ 950351

January 6,1992
CLA-2 CO:R:C:F 950351 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.30.2000

Mr. Ernesto P. Sagana
Fiesta Commodities
12531 Old River Sch. Rd. #9
Downey, California 90242

RE: Classification of process cheddar cheese from the Philippines under the Harmonized Tariff Schedules (HTSUS).

Dear Mr. Sagana:

Your letter of Septermber 16, 1991, concerns the classification of canned process cheddar cheese from the Philippines.

FACTS:

A sample tin was submitted. It was described as a circular can, approximately two inches high and four inches in diameter. On the side of the can was the legend, "Kraft" Cheddar Pasteurized Processed Cheese. The cheese was of a light orange color, with a smooth, plastic texture and a mild cheddar taste.

On a laboratory analysis, the cheese was described as being made from cow's milk, and containing, by weight, 40.2 percent moisture, 27.7 percent fat (46.3 percent on a dry basis), 23.3 percent protein, 2.7 percent salt, and has a PH of 6.4.

ISSUE:

Classification of process cheddar cheese.

LAW AND ANALYSIS:

The Explanatory Notes to the HTSUS provide an explanation of the various provisions of the tariff at the international level. The explanatory notes for subheading 0406.30, HTSUS, Processed

Cheese, not grated or powdered, points out that it is manufactured by comminuting, mixing, melting, and emulsifying, with the aid of heat and emulsifying or acidifying agents, one or more varieties of cheese and one or more of the following: cream or other dairy products, salt, spices, flavoring, coloring and water. Processed cheddar cheese in tins is classifiable under the provision for processed cheese, not grated or powdered: Cheddar Cheese in subheading 0406.30.2000, HTSUS.

HOLDING:

Processed Cheddar Cheese is classifiable in subheading 0406.30.2000, HTSUS, and the rate of duty is 16 percent ad valorem. In addition, cheddar cheese from the Philippines is subject to an annual quota-quantity restriction for non- specified countries, under subheading 9904.10.30, HTSUS, of 139,889 kilograms. Furthermore, an import license, issued by the U.S. Department of Agriculture, will be required at the time the cheese is entered for consumption into the United States.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling