NY 893414 - The tariff classification of three fresh cheeses from Canada. - United States International Trade Commision Rulings

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NY 893414

December 23, 1993

CLA-2-04:S:N:N7:229 893414

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.10.5050 (9904.10.54)

Mr. Stephen Waldman, President
Westhill Dairy Inc.
60 Brisbane Road
Downsville, Ontario M3J 2K2
Canada

RE: The tariff classification of three fresh cheeses from Canada.

Dear Mr. Waldman:

In your letter dated December 8, 1993, you requested a tariff classification ruling.

The products in question are three fresh cheeses, designated as Cream Cheese Spread, Farmers Cottage Cheese and Tzatziki Spread.

Cream cheese spread (product) is produced from skim milk, cream, bacterial culture and salt. The milk and cream are first cultured, mixed with some water and salt, heated, then cooled and drained in cheese bags. The drained curd is, finally, mixed in a blender and then packaged in retail size plastic cups of 250 grams, net, or in bulk plastic pails of two or ten kilograms, net. This cheese is said to have a minimum milk fat content of 24 percent, by weight, and a maximum moisture content of 68 percent. A sample cheese consisted of soft, white cheese spread with a milky, slightly sour taste.

Farmers Cottage cheese is processed by culturing the milk ingredients with lactic bacteria. The curd is cut and heated to expel whey, then washed twice and drained. Cream and salt are added and mixed well. The cheese is put into cheese cloth bags to drain and these bags are refrigerated during the draining process. After draining, the cheese is taken out of cloth bags and wrapped in parchment in parchment and vacuum sealed in retail packages of 250 grams or one kilogram, net. Farmers Cottage Cheese is said to contain 10 percent, by weight, of milk fat. A sample of this product consisted of a soft and creamy white cheese with a sweet, milky taste.

Tzatziki Yogurt Cheese Spread is processed by culturing milk with yogurt bacteria. After curd formation,the product is cooled and put into cheese cloth bags to drain out moisture. Cucumber, olive oil, garlic and salt are added to the drained curd and mixed well. The product is then packaged in retail plastic cups holding 250 grams, net, or bulk packed in plastic pails, each holding two kilograms. A sample of this product, labeled as containing 15 percent milk fat, consisted of a soft, white spread with a cucumber flavor.

Two other items included in your submission,--namely, Pressed Dry cheese and Pressed Dry Cheese without salt,--have been forwarded to the Customs Laboratory for analysis. A ruling on these products will be issued, when our analysis has been completed.

The applicable subheading for Cream Cheese Spread with 24 percent milk fat, Farmers Cottage Cheese with ten percent milk fat and Tzatziki Yogurt Spread with 15 percent milk fat, will be 0406.10.5050, 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:...Provided for in subheading 9904.10.54. The rate of duty will be 10 percent ad valorem.

Articles classifiable in HTS subheading 0406.10.5050 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.54, which limits the amount of such cheese which may be imported from Canada to an annual quota quantity of 1,141,000 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.

Goods classifiable under subheading 0406.10.5050, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.

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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