NY 803083 - The tariff classification of Gouda, Edam, and Zulawski cheese from Poland. - United States International Trade Commision Rulings

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NY 803083

October 21, 1994

CLA-2-04:S:N:N7:231 803083

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.90.1500; 9904.10.36; 0406.90.8060; 9904.10.54

Ms. Mimi Lezanski
Santa Fe
539 South Beverwyck Road
Parsippany, NJ 07054

RE: The tariff classification of Gouda, Edam, and Zulawski cheese from Poland.

Dear Ms. Lezanski:

In your letter, dated September 26, 1994, you requested a tariff classification ruling.

The merchandise is comprised of Gouda, Edam and Zulawski cheese. You indicate in your correspondance that the three types of cheese are made from cow's milk, and you provide the fat, water, and salt content of each. The products are described thus:

1. Gouda cheese. Fat content-min. 45 percent; water content-max. 43 percent; salt content-max. 2.5 percent. The cheese is packed in 6.5 kilogram blocks.

2. Edam cheese. Fat content-min. 45 percent; water content-max. 43 percent; salt content-max. 2.5 percent. The cheese is packed in 3.2 kilogram blocks.

3. Zulawski cheese. Fat content-min. 45 percent; water content-max. 43 percent; salt content-max. 2.5 percent. The cheese is packed in 6.5 kilogram blocks.

The applicable subheading for the Gouda and Edam cheese will be 0406.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, Edam and Gouda cheeses. The rate of duty will be 15 percent ad valorem. However, under quota subheading 9904.10.36, HTS, there is no allowance for natural Edam and Gouda cheese from Poland.

Articles classifiable in HTS subheading 0406.90.1500 are subject to the quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.36, which limit the amount of such cheese which may be imported each year into the United States. Natural Edam and Gouda cheese may
be imported into the United States only from the following three sources: the European Economic Community, Sweden and Argentina. All other countries share an annual quota quantity allocation of one kilogram each calendar year. 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 the Zulawski cheese will be 0406.90.8060, HTS, which provides for cheese and curd, other cheese, other cheeses, and substitutes for cheese, including mixtures of the above, other, including mixtures of the above, other, other, other, containing cow's milk (except soft-ripened cow's milk cheese). The rate of duty will be 10 percent ad valorem.

Articles classifiable in HTS subheading 0406.90.8060 are subject to the quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.54, which limit the amount of such cheese which may be imported each year into the United States. Such cheese imported into the United States from Poland has an annual quota quantity allocation of 936,224 kilograms each calendar year. 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.

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 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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