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NY 813223



August 30, 1995

CLA-2-04:S:N:N7:231 813223

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.90.9500; 0406.90.9700

Mr. Patrick Ward
Irish Dairy Board, Inc.
825 Green Bay Road, Suite 200
Wilmette, IL 60091

RE: The tariff classification of Celtic cheese from Ireland.

Dear Mr. Ward:

In your letter, dated August 3, 1995, you have requested a tariff classification ruling.

The product is Celtic cheese. The item is in the form of a wheel, 20.32 centimeters (8 inches) in diameter, and 7.3 centimeters (2.875 inches) in height. The product is made from pasteurized cow's milk. In your correspondance you indicate that the cheese will contain, by weight, 40 percent fat on a dry basis, a moisture content of 38 percent, and 2.5 percent salt.

The applicable subheading for the Celtic cheese, if imported in quantities that fall within the limits described in additional U.S. note 16 to chapter 4, will be 0406.90.9500, Harmonized Tariff Schedule of the United States (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, containing cow's milk (except 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. If the quantitative limits of additional U.S. note 16 to chapter 4 have been reached, the product will be classified in subheading 0406.90.9700, HTS, and will be dutiable at US $1.731 per kilogram. In addition, products classified in subheading 0406.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 - 9904.06.49, HTS.

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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