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NY C89800

July 8, 1998

CLA-2-04:RR:NC:2:231 C89800


TARIFF NO.: 0406.10.8400; 0406.10.8800

Mr. Jeremy Burke

Dairygold USA, Inc.

140 East Commerce Way

Totowa, NJ 07512

RE: The tariff classification of cream cheese from Ireland.

Dear Mr. Burke:

In your letter, dated July 1, 1998, you have requested a tariff classification ruling.

The product is cream cheese. The ingredients are cream, starter culture, salt, and stabilizers (gelatin and locust bean gum). In your correspondence you indicate that the cheese will contain, by weight, 73.3 percent fat in the dry matter and a moisture content of 55 percent. The pH will be 4.8 percent.

During the manufacturing process, cream that has been produced from cow's milk is pasteurized, homogenized, inoculated with a starter culture, and fermented. The curd is cut and separated from the whey in a centrifugal separator. Then the curd is cooked by indirect steam with salt and stabilizers in a processing kettle. The cheese is homogenized, packed in bags, boxes, or tubs, and cooled.

The applicable subheading for the cream cheese, if imported in quantities that fall within the limits described in additional U.S. note 16 to chapter 4, will be 0406.10.8400, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, fresh (unripened or uncured) cheese, including whey cheese, and curd, other, other, other, other cheese and substitutes for cheese (except cheese not containing cow's milk, and 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. If the quantitative limits of additional U.S. note 16 to chapter 4 have been reached, the product will be classified in subheading 0406.10.8800, HTS, and will be dutiable at US $1.598 per kilogram. In addition, products classified in subheading 0406.10.8800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.06.38 - 9904.06.49, HTS.

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:

U.S. Department of Agriculture

Foreign Agricultural Service

Import Policies and Trade Analysis Division

Att: Dairy Import Group, Rm. 5531, So. Bldg.

Washington, DC 20250-1000

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 Ralph Conte at (212) 466-5759.


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