The tariff classification of Kinsale cheese from Ireland.

NY E88914 February 8, 2000 CLA-2-04:RR:NC:2:231 E88914 CATEGORY: Classification TARIFF NO.: 0406.90.9500; 0406.90.9700 Ms. Claire O’Donovan Dairygold USA, Inc. 140E Commerce Way Totowa, NY 07512 RE: The tariff classification of Kinsale cheese from Ireland. Dear Ms. O’Donovan: In your letter, dated November 15, 1999, you requested a classification ruling. The submitted sample is a pale yellow, semi-soft, rectangular loaf that measures 7-8 inches in length, 4 inches in width, and 4–4½ inches in height. The exterior surface of the cheese is marked at the sides and ends with a ribbed design, as though the cure were molded in a basket. The ribbed lines on the top and bottom are patterned differently from those on the sides. The cheese’s interior has a close texture with some mechanical openings, and the cheese has a mild, slightly acidic flavor. The ingredients are pasteurized cow’s milk, rennet, salt, and starter culture. Information provided with your inquiry indicates that Kinsale cheese contains 40-42 percent moisture, 46-48 percent fat in the dry matter (28 percent fat on an “as-is” basis), 58-60 percent total dry matter, 1.5-2.0 percent salt and has a pH of 5.0-5.25. The loaves are packed in cryovac bags, two loaves per outer corrugated carton. The weight is 4.5-5 kilograms per carton. The applicable subheading for Kinsale cheese, if entered under quota, will be 0406.90.9500, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, other cheeses, and substitutes for cheese, including mixtures of the above, other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63), other, other, containing cow’s milk (except soft-ripened cow’s milk cheese), described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. The applicable subheading for Kinsale cheese, if entered outside the quota, will be 0406.90.9700, HTS, which provides for cheese and curd, other cheese, other cheeses, and substitutes for cheese, including mixtures of the above, other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63), other, other, containing cow’s milk (except soft-ripened cow’s milk), other. The rate of duty will be $1.509 per kilogram. In addition, products classified in subheading 0406.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 – 9904.06.49, HTS. For goods classified in subheading 0406.90.9500, 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, National Commodity Specialist Division