Base
8871361993-06-22New YorkClassification

The tariff classification of GOUDA, BABY GOUDA and EDAMCheeses.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-27 · Updates monthly

Summary

The tariff classification of GOUDA, BABY GOUDA and EDAMCheeses.

Ruling Text

NY 887136 June 22, 1993 CLA-2-04:S:N:N7:229-887136 CATEGORY: Classification TARIFF NO.: 0406.90.1500 (9904.10.36) Mr. Isaac L. Waincier BANREPCO 444 Brickell Ave., Suite 810 Miami, FL 33131 RE: The tariff classification of GOUDA, BABY GOUDA and EDAM Cheeses. Dear Mr. Waincier: In your letter dated June 7, 1993, you requested a tariff classification ruling. The cheeses in question are described as GOUDA, BABY GOUDA and EDAM Cheeses. You do not mention the country(ies) from which you wish to import, but you would like to know the tariff classification, import duties and quota status of these cheeses. For purposes of this reply, we assume you are asking about these cheeses in their natural--not processed--forms. The applicable subheading for GOUDA, BABY GOUDA and EDAM Cheeses 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, under the "General" rate column. (Goods imported from all member countries of the European Economic Community, from Sweden and from Argentina are subject to duty at the rate specified in the "General" rate column.) Articles classifiable in HTS subheading 0406.90.1500 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.36, which limits the amount of such cheese which may be imported each year into the United States. Natural Edam and Gouda cheeses may be imported into the United States only from the following three sources,--namely, from the European Economic Community, from Sweden and from Argentina. The annual quota quantity allocated to the European Economic Community is 4,011,000 kilograms each calendar year. The annual quota quantity allocated to Sweden is 41,000 kilograms each calendar year. The annual quota quantity allocated to Argentina is 125,000 kilograms each calendar year. (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. 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 New York Seaport