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NY 895352





March 22, 1994

CLA-2-04:S:N:N7:231 895352

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.90.1500; 9904.10.36; 0406.90.4520; 9904.10.48; 0406.90.4030; 9904.10.42

Mr. Carl Newton
Newton Foster International, Inc.
2240 Suwannee Drive
Marrero, LA 70072

RE: The tariff classification of Gouda, Emmentaler, Parmesan, and Edam cheese from Venezuela.

Dear Mr. Newton:

In your letter, which is undated, and received by this office on March 4, 1994, you requested a tariff classification ruling.

The merchandise is comprised of Gouda, Emmentaler, Parmesan, and Edam cheese. You indicate in your correspondance that the four types of cheese are made from cow's milk, and you provide the moisture content of each. The products are described thus:

1. Queso Amarillo Cinco Estrellas (Five Star Gouda cheese; partial loaf). The ingredients are milk, rennet, lactic enzymes, and salt. You state that the moisture content ranges from 42 percent to 44 percent.

2. Queso Emental (Emmentaler cheese; Swiss type; partial loaf). The moisture content ranges from 40 percent to 42 percent. The Emmentaler cheese has eye formation.

3. Queso Parmezano Grana Real (Parmesan cheese; 14 months aging; partial loaf). The ingredients are pasteurized milk, rennet, lactic enzymes, and salt. The moisture content ranges from 32 percent to 34 percent.

4. Queso Edam (Edam cheese; original loaf). The ingredients are pasteurized milk, rennet, lactic enzymes, and salt. The moisture content ranges from 41 percent to 43 percent.

The applicable subheading for the Queso Amarillo Cinco Estrellas (Five Star Gouda cheese) and the Queso Edam (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 Venezuela.

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 Queso Emental (Emmentaler cheese) will be 0406.90.4520, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, Swiss or Emmentaler cheese with eye formation, Gammelost and Nokkelost cheeses, Swiss or Emmentaler cheese. The rate of duty will be 6.4 percent ad valorem.

Articles classifiable in HTS subheading 0406.90.4520 are subject to the quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.48, which limit the amount of such cheese which may be imported each year into the United States. Swiss and Emmentaler cheese with eye formation imported into the United States from countries other than the European Economic Community, Austria, Finland, Norway, Switzerland, Israel, Australia, Canada, Iceland or Argentina, has an annual quota quantity allocation of 85,276 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.

The applicable subheading for the Queso Parmezano Grana Real (Parmesan cheese) will be 0406.90.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses, Parmesan and Reggiano, made from cow's milk, in original loaves. The rate of duty will be 15 percent ad valorem. However, under quota subheading 9904.10.42, HTS, there is no allowance for natural Parmesan cheese from Venezuela.

Articles classifiable in HTS subheading 0406.90.4030 are subject to the quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.42, which limit the amount of such cheese which may be imported each year into the United States. Natural Parmesan cheese may be imported into the United States only from the following three sources: the European Economic Community, Argentina and Uruguay. 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.

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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