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NY 847749





January 11, 1990

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.90.4520 (9904.10.48)

Mr. Leo J. Cunningham, President
Norseland Foods, Inc.
1290 East Main Street
Stamford, CT 06902

RE: The tariff classification of JARLSBERG LITE cheese from Norway.

Dear Mr. Cunningham:

In your letter dated November 20, 1989, you requested a tariff classification ruling.

JARLSBERG LITE is said to be a low sodium, low cholesterol Swiss or Emmenthal type cheese, having a moisture content of about 46 percent and a fat content of about 15 to 16 percent. A sample of this cheese, submitted with your inquiry, consisted of one carton containing two rectangular blocks of 11 pounds each, net weight. The cheeses therein were pale yellow in color, rindless, and exhibited the eye formation and nutty taste typical of Swiss cheese. An analysis by the Customs Laboratory at New York found that the sample submitted contained, by weight, 46 percent moisture, 17.4 percent fat (32.2 percent fat in the dry matter), 32.8 percent protein, and 0.9 percent salt, with a pH of 5.3.

The applicable subheading for JARLSBERG LITE cheese will be 0406.90.4520, Harmonized Tariff Schedule of the United States (HTS), which provides for Other cheese:...Swiss or Emmentaler cheese with eye formation, Gammelost and Nokkelost cheeses...Swiss or Emmenthaler cheese. The rate of duty will be 6.4 percent ad valorem.

Articles classifiable in HTS subheading 0406.90.4520 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.48, which limits the amount of such cheese which may be imported from Norway to an annual quota quantity of 6,883,000 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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