CLA-2-04:RR:NC:2:231 E89787
Mr. Michael Contard
V.T. Mancusi, Inc.
700 Rockaway Turnpike
Lawrence, NY 11559
RE: The tariff classification of “Cooneen” brand Goat’s Milk Brie Cheese from Ireland.
Dear Mr. Contard:
In your letter, dated November 8, 1999, you requested a classification ruling on behalf of your client, Mc Elroy Imports, Lansdowne, PA.
The instant cheeses are produced by Fivemiletown Co-Op Creamery, Co. Tyrone, N. Ireland. The cheeses are comprised of pasteurized goat’s milk, and they are soft surface mold-ripened cheeses. The ingredients are 100 percent goat’s milk, concentrated, frozen, dried starter, rennet, calcium chloride, salt (brine solution containing 20 percent sodium chloride), and freeze dried, white milk Penicillium candidum. The products contain by weight 48 percent moisture, 26 percent fat (52 percent fat in the dry matter), and 1.7 percent salt. The unit sizes will be large (1.7 kilogram wheel, about 8 ½ inches in diameter and 1 ½ inches high) and small (0.15 kilogram mini wheel, about 2 ¾ inches in diameter and 1 ¾ inches high).
The applicable subheading for “Cooneen” brand Goat’s Milk Brie Cheese will be 0406.90.9900, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 8.8 percent ad valorem.
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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division