U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced
Primary HTS Code
0406.30.4000
$5.0M monthly imports
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Ruling Age
32 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-07 · Updates monthly
The tariff classification of processed GOUDA Cheese andprocessed EMMENTALER Cheese from Germany.
NY 890836 September 30, 1993 CLA-2-04:S:N:N7:229-890836 CATEGORY: Classification TARIFF NO.: 0406.30.4000 (9904.10.39); 0406.30.5000 (9904.10.51) Mr. Herbert D. Moyer Euro American Trading-Merchants Eat-M International 37 Centennial Street Collegeville, PA 19426-1847 RE: The tariff classification of processed GOUDA Cheese and processed EMMENTALER Cheese from Germany. Dear Mr. Moyer: In your letter dated September 27, 1993, you requested a tariff classification ruling. The products in question are processed GOUDA Cheese and processed EMMENTALER Cheese. These cheeses will be imported packaged for retail, under the "Kyffh„user" brand, in the form of foil-wrapped wedges of 25 grams (0.89 ounce) each, packed eight wedges per circular tray of 200 grams (about 7.1 ounces). Alternatively, these cheeses will be put up in the form of small blocks, with a Sangerh„usen GmbH label, weighing 100 grams (about 3.6 ounces) each, packed eight blocks per paperboard retail box of 800 grams, net. These retail trays and boxes will be packed in export cartons of either 2.4 or 4.8 kilograms each. The applicable subheading for the processed GOUDA Cheese will be 0406.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cheese and curd:... Processed (process) cheese, not grated or powdered:...Edam and Gouda cheeses. The rate of duty will be 15 percent ad valorem. Articles classifiable in HTS subheading 0406.30.4000 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.39, which limits the amount of such cheese which may be imported from the European Economic Community to an annual quota quantity of 1,237,000 kilograms. The applicable subheading for processed EMMENTALER Cheese in wedges and blocks will be 0406.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cheese and curd:... Processed (process) cheese, not grated or powdered:...Gruyere- process cheese. The rate of duty will be 6.4 percent ad valorem. Articles classifiable in HTS subheading 0406.30.5000 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.51, which limits the amount of such cheese which may be imported from the European Economic Community to an annual quota quantity of 3,625,000 kilograms. In addition to the quota quantity restrictions listed above, these cheese products are subject to import quota licensing requirements. Accordingly, 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 license to import cheese subject to quota should be addressed to: U.S. Department of Agriculture Foreign Agricultural Service Import Policies & Trade Analysis Division Att.: Dairy Import Group, Rm 5531, So. Bldg. Washington, D.C. 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 New York Seaport