The tariff classification of goat cheese from Canada.

N099524 April 9, 2010 CLA-2-04:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 0406.90.9900 Mr. Pierre Meunier Fromages CDA 11760 4th Ave. Riviere-des-prairies, Quebec H1E 5Y2 Canada RE: The tariff classification of goat cheese from Canada. Dear Mr. Meunier: In your letter dated March 30, 2010, you requested a tariff classification ruling. You have identified the item in question merely as “the 100% goat-milk version of the Saint-Benoit cheese.” It is assumed that you are inquiring about the product known as “Le Moutier” cheese, whose specifications, as posted on your company’s website, match those given in your letter. “Le Moutier” is said to be a firm, white, interior-ripened cheese having a fat content of 28% and a moisture content of 43%. Although the product incorporates round “eyes” (holes) like those found in Swiss-type cheese, “Le Moutier,” as indicated above, is made from 100% goat’s milk, and is said to have a sweet goat’s-milk taste and a distinct aroma. The applicable subheading for “Le Moutier” cheese will be 0406.90.9900, Harmonized Tariff Schedule of the United States (HTSUS), 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: other. The general rate of duty will be 8.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 734-3277 This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division