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 > 1995 NY Rulings > NY 803200 - NY 803471 > NY 803286

Previous Ruling Next Ruling
NY 803286




January 30, 1995

CLA-2-04:S:N:N7:231 803286

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.10.8400; 0406.10.8800

Br. Eric Genereux
L'Abbaye de Saint-Benoit-du-Lac
Saint-Benoit-du-Lac
Quebec, Canada JOB 2MO

RE: The tariff classification of "MAWA", a semi-soft dairy paste from Canada.

Dear Br. Genereux:

In your letter dated October 12, 1994 you requested a tariff classification ruling.

You describe the product in question as having been made of whole milk, standardizing the fat matter by adding cream if necessary. This milk is condensed in a tubular vaporator, preheated to 160 degrees F., cooked to 112 degrees F.(which provokes the coagulation of the milk proteins), cooled to semi- soft condition and wrapped under vacuum and refrigeration. A sample, submitted with your letter, was said to contain 18-22 percent fat matter and 33-36 percent moisture. An analysis of this sample by the Customs Laboratory at New York indicates that product is a firm light yellow dairy product consisting, by weight, of 36.8 percent moisture, 19.6 per cent fat, 2.6 percent ash, 0.6 percent salt, 17.6 percent protein and 22.8 percent lactose.

The applicable subheading for the "MAWA", if imported in quantities that fall within the limits described in additional U.S. note 16 to chapter 4, will be 0406.10.8400, Harmonized Tariff Schedule of the United States (HTS), which provides for Cheese and curd: Fresh (unripened or uncured) cheese, including whey cheese, and curd: other: other: other cheese and substitutes for cheese (except cheese not containing cow's milk, and soft ripened cow's milk cheese), described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. Imports under these provisions require import licenses, in accordance with terms and conditions provided in regulations issued by the Secretary of Agriculture, subject to approval of the United States Trade Representative (USTR).

Questions regarding licensing procedures and applications for license to import cheese subject to quota should be addressed to:
Head, Dairy and Import Group
Dairy, Livestock and Poultry Division
Foreign Agricultural Service
U.S. Department of Agriculture
Washington, D.C. 20250

If the quantitative limits of additional U.S. note 16 to chapter 4 have been reached, the product will be classified in subheading 0406.10.8800, HTS, and dutiable at $1.731 per kilo. In addition, products classified in subheading 0406.10.8800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 to 9904.06.49, HTS.

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
New York Seaport

Previous Ruling Next Ruling

See also: