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NY 875001





July 31, 1992

CLA-2-04:S:N:N229:875001

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.90.1500 (9904.10.36)

Mr. Kenneth Olsson
A.V. Olsson Trading Co., Inc.
P.O. Box 11149
Greenwich, CT 06831-1149

RE: The tariff classification of KOGGOST Cheese from Sweden.

Dear Mr. Olsson:

In your letter dated May 21, 1992, you requested a tariff classification ruling.

The product in question is a Swedish table cheese in the form of a pale yellow ball in an orange cellophane wrapper. The cheese measures approxi- mately 11 centimeters in height and 13 centimeters in diameter. The interior of the cheese is pale yellow in color, closely knit with a firm, somewhat plastic texture and a few small, scattered eyeholes. The sample had a mild, creamy taste. An analysis by the Customs Laboratory at New York indicates that the sample, a firm round yellow cheese made from cow's milk, contains 38.1 percent moisture, 32.3 percent fat (52.2 percent on a dry basis), 24.9 percent protein, and 1.8 percent salt, with a pH of 5.6. This cheese is described as a Swedish Edam cheese, presumably a variant with a higher fat content than is usual for either Edam or Gouda cheese.

The applicable subheading for KOGGOST Cheese will be 0406.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other cheese:...Edam and Gouda cheese. The rate of duty will be 15 percent ad valorem.

Articles classifiable in HTS subheading 0406.90.1500 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.36, which limits the amount of such cheese which may be imported from Sweden to an annual quota quantity of 41,000 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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