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March 19, 1999

CLA-2-04:RR:NC:2:231 D86632

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.10.8400; 0406.10.8800; 0406.90.9500; 0406.90.9700

Mr. Gary Arneja
Punjab Milk Foods, Inc.
#107 - 8277 129th Street
Surrey, BC V3W 7B8
Canada

RE: The tariff classification of Paneer cheese from Canada.

Dear Mr. Arneja:

In your letter, dated January 8, 1999, you have requested a tariff classification ruling.

The merchandise is described thus:

1. Soft, fresh Paneer cheese. The ingredients are pasteurized cow's milk and citric acid. The moisture content will be 50-52 percent, the fat content will be 24-26 percent, and the cheese will contain 24-26 percent other solids. During the manufacturing process, pasteurized milk is combined with citric acid (which acts as a coagulant). The curd is collected and pressed in hoops. The hoops are cooled and the Paneer is cut to size (one pound blocks).

2. Paneer cubes, deep fried in vegetable oil and frozen. The ingredients are pasteurized cow's milk and citric acid. The moisture content will be 50-52 percent, the fat content will be 24-26 percent, and the cheese will contain 24-26 percent other solids. During the manufacturing process, pasteurized milk is combined with citric acid, and the curd is collected and pressed in hoops. The hoops are cooled and then the Paneer is cut to size (1/2 inch cubes), deep fried in vegetable oil, and frozen. The net weight of the fried Paneer is 400 grams per pack.

Soft, fresh Paneer cheese is classifiable as fresh (unripened or uncured) cheese, including whey cheese and curd, in subheading 0406.10, HTS, in the residual subheading for Other cheese and substitutes for cheese (except cheeses not containing cow's milk and soft ripened cow's milk cheese):

If entered under quota, this cheese is classifiable in subheading 0406.10.8400, HTSUSA, as cheese Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.

If entered outside the quota, this cheese is classifiable in subheading 0406.10.8800, HTSUSA, as Other cheese. The duty rate will be $1.553 per kilogram.

Paneer cubes, deep fried in vegetable oil and frozen, are classifiable under the provision for other cheese in subheading 0406.90, HTSUSA, as Other (cheese): Containing cow's milk (except soft-ripened cow's milk cheese).

If entered under quota, this cheese is classifiable in subheading 0406.90.9500, HTSUSA, as cheese Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent of the value.

If entered outside the quota, this cheese is classifiable in subheading 0406.90.9700. The rate of duty will be $1.553 per kilogram.

Goods classified in headings 0406.10.8800 and 0406.90.9700 are subject to additional duties based on value, as provided in subheadings 9904.06.39 - 9904.06.49 of Subchapter IV in Chapter 99, except as provided in U.S. Note 1, Subchapter IV in Chapter 99, which states, "Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter."

For goods classified in subheadings 0406.10.8400 and 0406.90.9500, 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:

Import Quota Manager for Dairy Products
STOP 1029/Room 5531-S
U.S. Department of Agriculture
1400 Independence Ave., S.W.
Washington, DC 20250-1029

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (212) 637-7064.

Sincerely,

Robert B. Swierupski
Director

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