Classification of Metco Cheese

HQ 954407 February 28, 1994 CLA-2 CO:R:C:F 954407 K CATEGORY: Classification TARIFF No.: 0406.30.6060 Mr. Fred East Import Manager Swissrose International Inc. 14 Empire Boulevard Moonachie, New Jersey 07074 RE: Classification of Metco Cheese Dear Sir: This is in response to your request of July 23, 1993, for a ruling concerning the classification of certain Metco cheese from Portugal, which replaced your prior request of March 19, 1993. Our response is based on the submission of July 23. FACTS: The product is described as a semisoft processed cheese processed from low fat cheese (rather than skim milk cheese). The low fat cheese is chopped and mixed with butterfat, salt, sodium citrate (an emulsifying agent), citric acid and water. It is then heated to about 80 degrees Centigrade to melt the cheese to form an homogenous mass. The semisoft cheese contains over 0.5 percent by weight of butterfat. The materials used in the semisoft processed cheese, with the exception of the emulsifiers and salts, originate exclusively from cow's milk. ISSUE: The issue is the proper classification of the semisoft processed cheese as described above. LAW AND ANALYSIS: Subheading 0406.30, HTSUS, provides for processed (process) cheese, not grated or powered. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), is a guideline in determining classification under HTSUS. The EN for heading 0406 states that the heading includes processed -2- cheese, also known as process cheese that is manufactured by comminuting, mixing, melting and emulsifying, with the aid of heat and emulsifying or acidifying agents (including melting salts), one or more varieties of cheese and one or more of the following: cream or other dairy products, salt, spices, flavouring, colouring and water. We are satisfied that the semisoft processed cheese as described above is a processed cheese. It is suggested that the semisoft processed cheese is classifiable in subheading 0406.90.8060, HTSUS, as other cheese containing cow's milk. However, this subheading does not cover processed (process) cheese. Processed (process) cheese is specifically provided for in subheading 0406.30, HTSUS. HOLDING: The semisoft processed cheese described above is classified in subheading 0406.30.6060, HTSUS, under the provision for "Cheese and curd:... Processed (process) cheese, not grated or powdered:...Other, including mixtures of the above:...Other... Other...Other...Containing cow's milk", HTSUS, with duty at the general rate of 10 percent ad valorem. The merchandise is subject to quota restrictions under subheading 9904.10.54, HTSUS, which limits the amount of such cheese which may be imported from the European Economic Community. Additionally, an import license issued by the Department of Agriculture would be required at the time such merchandise is entered for consumption. Sincerely, John Durant, Director