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NY 863742

July 12, 1991



TARIFF NO.: 0406.90.4030 (9904.10.42)

Mr. William S. Hennings
Swissrose International, Inc.
650 New County Road
Secaucus, NJ 07094

RE: The tariff classification of "Cloneen" HARD GRATING CHEESE from Ireland.

Dear Mr. Hennings:

In your letter dated May 15, 1991, you requested a tariff classification ruling.

"Cloneen" HARD GRATING CHEESE is a granular cheese, dark yellow in color and made from cow's milk. The manufacturer states that, in the course of manufacture, "(a) special rennet blend is used to coagulate the milk and also to impart the required flavour in the Cloneen Cheese. Occasionally we may use a lipase powder to impart a more pungent flavour." A sample cheese was found to have a taste typical of Italian-type cheese. The composition of this cheese is stated to be 33 to 34 percent moisture and 26 to 27 percent fat (39 to 42 percent fat in the dry matter). An analysis by the Customs Laboratory at New York found this sample to consist, by weight, of 30.5 percent moisture, 25 percent butterfat (36.8 percent on a dry basis), 34.9 percent protein, and 3.5 percent salt. The pH of the cheese was reported as 6.1. This cheese will be imported in rindless blocks of about forty pounds, each aged from seven to eleven months.

The applicable subheading for "Cloneen" HARD GRATING CHEESE, in which an Italian cheese flavor has been developed, will be 0406.90.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses... Parmesan and Reggiano:...Made from cow's milk:...In original loaves. The rate of duty will be 15 percent ad valorem.

Articles classifiable in HTS subheading 0406.90.4030 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.42, which limits the amount of such cheese which may be imported from the European Economic Community to an annual quota quantity of 3,335,000 kilograms. Additionally, 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.

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.


Jean F. Maguire
Area Director

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