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 > 2000 NY Rulings > NY F87179 - NY F87221 > NY F87217

Previous Ruling Next Ruling
NY F87217




June 9, 2000

CLA-2-04:RR:NC:2:231 F87217

CATEGORY: CLASSIFICATION

TARIFF NO.: 0406.90.1600; 0406.90.1800

Mr. Javier Sandrone
Sucesores de Alfredo Williner S.A.
Bv. Julio A. Roca 883
2300 Rafaela
Sta Fe
Argentina

RE: The tariff classification of Gouda and Holland Style cheeses from Argentina.

Dear Mr. Sandrone:

In your letter, dated April 19, 2000, you requested a classification ruling on behalf of your client, Picotto Holding, Inc., Miami, FL.

The Gouda cheese is described as a yellow, semi-soft cheese with a smooth, elastic body and some small, well-disseminated eyeholes. The texture is firm, and the cheese is said to have a mild, lactic flavor and well-developed aroma. The sample cheeses consisted of vacuum-packed portions of about 560 grams (20 ounces each) each, one of 6 portions cut from the original cheese loaf. The total solids in the cheese are said to be 56 percent, and the moisture, 44 percent. The milk fat content is 45 percent on a dry basis. The pH is given as 5.35.

Holland Style cheese is similar to Gouda cheese in texture and color, except that the sample submitted appeared to contain a greater distribution of small eyeholes. The flavor was, similarly, mild, with a well-developed aroma. A sample cheese consisted of a vacuum-packed wedge, weighing approximately 450 grams (16 ounces) each and cut as one of 10 wedge-shaped portions from the original cheese loaf. The rind on the cheese is painted a reddish-orange color. Holland Style cheese is said to consist of 66 percent solids, with a moisture content of 44 percent. The fat content is said to be about 45 percent on a dry basis. The pH is given as 5.45.

The applicable subheading for Gouda and Holland Style cheeses, if entered under quota, will be 0406.90.1600, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, Edam and Gouda cheeses, described in additional U.S. note 20 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 15 percent ad valorem.

The applicable subheading for Gouda and Holland Style cheeses, if entered outside the quota, will be 0406.90.1800, HTS, which provides for cheese and curd, other cheese, Edam and Gouda cheese, other. The rate of duty will be $1.803 per kilogram. In addition, products classified in subheading 0406.90.1800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.83 – 9904.05.94, HTS.

For goods classified in subheading 0406.90.1600, 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,

Previous Ruling Next Ruling

See also: