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NY 877727

September 24, 1992



TARIFF NO.: 0406.30.6015 (9904.10.30)

Mr. Dermot Collins
Market Development Manager - Cheese
An Bord Bainne - Irish Dairy Board, Inc.
825 Green Bay Road, Suite 260
Wilmette, IL 60091

RE: The tariff classification of KERRYGOLD Process Cheese Spread from Ireland.

Dear Mr. Collins:

In your letter dated August 27, 1992, you requested a tariff classification ruling.

The product in question, KERRYGOLD Cheese, is a process cheese spread. This spread is manufactured by combining natural Blarney cheese and Cheddar cheese with other dairy ingredients, emulsifying salts, common salt and water, then cooking, molding, and cooling the product. In packaging, the warm cheese spread is filled into lacquered foil triangles, each holding about 14 grams of cheese spread. The triangles are then packed into plastic roundels of six to twelve triangles per round of 85 grams, net weight, with either 30 or 48 rounds packed per case.

The applicable subheading for KERRYGOLD Cheese will be 0406.30.6015, Harmonized Tariff Schedule of the United States (HTS), which provides for Cheese and curd:...Processed (process) cheese, not grated or powdered:... Other, including mixtures of the above:...Other...Containing, or processed from, Cheddar cheese. The rate of duty will be 10 percent ad valorem.

Articles classifiable in HTS subheading 0406.30.6015 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.30, which limits the amount of such cheese which may be imported from the European Economic Community to an annual quota quantity of 263,000 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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