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NY 884043

April 20, 1993



TARIFF NO.: 0406.10.5060; 0406.90.8075

Howard E. French, Manager
Forfar Dairy Ltd.
R.R. 1
Portland, Ontario K0G 1V0

RE: Classification of goat's milk MOZZARELLA, GOAT cheese and goat's milk FETA CHEESE from Canada.

Dear Mr. French:

In your letter dated March 10, 1993, you requested a tariff classification ruling.

The products in question are described as MOZZARELLA cheese and FETA cheese, both made from pure goat's milk, and a GOAT cheese. Sample labels submited with your inquiry indicate that the Mozzarella cheese contains, by weight, about 25 percent milk fat and 40 percent moisture; the Feta cheese, about 22 percent milk fat and 55 percent moisture; the fresh Goat cheese, about 27 percent milk fat and 39 percent moisture..

The applicable subheading for the MOZZARELLA Cheese will be 0406.10.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Fresh cheese (including whey cheese), not fermented, and curd:...Other... Other. The duty rate will be 10 percent ad valorem.

The applicable subheading for the FETA Cheese, made from pure goat's milk, and the GOAT Cheese will be 0406.90.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for Other cheese:...Other, including mixtures of the above:...Other...Other:...Other:...Other. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheadings 0406.10.5060 and 0406.90.8075, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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