Classification of hard white block cheese; cow's milk

HQ 950235 November 13, 1991 CLA-2 CO:R:C:F 950235 EAB CATEGORY: Classification TARIFF NO.: 0406.90.8060; 9904.10.54 Mr. Marco Antonio Melendez Honduras Import and Export Company 8265 Park Terrace #20 Houston, Texas 77017 Re: Classification of hard white block cheese; cow's milk Dear Mr. Melendez: This is in reply to your letter dated August 21, 1991, in which you requested a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a hard white block cheese made in Honduras from cow's milk. A sample has been analyzed by Customs New York laboratory. FACTS: A hard white, dry cheese made in Honduras from cow's milk consists of 29.5 percent moisture, 33.6 percent fat (47.7 percent on a dry basis), 28.5 percent protein and 4.4 percent salt. It has a pH of 4.8. ISSUE: What is the proper tariff classification under the HTSUSA of hard white cheese made in Honduras from cow's milk? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. Heading 0406 provides for cheese and curd. Since there is no specific provision for hard white cheese, we are of the opinion that the subject cheese containing over 0.5 percent by weight of butterfat and being made from cow's milk is properly classifiable under subheading 0406.90.8060, HTSUSA, a provision for other cheese, other cheeses, other, other, other, containing not less than 0.5 percent by weight of butterfat and cow's milk. Articles classifiable under the foregoing subheading that are products of Honduras are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. Articles classifiable under the foregoing subheading are subject to quota quantity restrictions under subheading 9904.10.54, HTSUSA, which limits the amount of such cheese which may be imported from all other countries, including Honduras, to an annual quota quantity of 201,635 kg. An import license issued to the importer by the U.S. Department of Agriculture will be required at the time such merchandise is entered for consumption into the U.S. HOLDING: Hard white block cheese made in Honduras and containing 0.5 percent or more by weight of butterfat and cow's milk (except soft-ripened cow's milk cheese) is properly classifiable under subheading 0406.90.8060, HTSUSA, a provision for other cheese, other cheeses, other, other, other, containing cow's milk (except soft-ripened cow's milk cheese). Articles classifiable under the foregoing subheading that are products of Honduras are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. Articles classifiable under the foregoing subheading are subject to quota quantity restrictions under subheading 9904.10.54, HTSUSA, which limits the amount of such cheese which maybe imported from all other countries, including Honduras, to an annual quota quantity of 201,635 kg. An import license issued to the importer by the U.S. Department of Agriculture will be required at the time such merchandise is entered for consumption into the U.S. Sincerely, John Durant, Director Commercial Rulings Division