CLA-2-04:RR:NC:2:231 C86840

Mr. Jeremy Burke
Dairygold USA, Inc.
140 East Commerce Way
Totowa, NJ 07512

RE: The tariff classification of processed Cheddar cheese from Ireland.

Dear Mr. Burke:

In your letter, dated April 24, 1998, you have requested a tariff classification ruling. The product, which is called, "Kilworth Cheese," is processed Cheddar cheese. The ingredients are water, rennet casein, butter, Cheddar cheese, emulsifying salts (sodium phosphates and citrates), salt, lactic acid, potassium sorbate, coloring, and flavoring. In your correspondence you indicate that the cheese will contain, by weight, a moisture content of 49.5 percent, 44 percent fat in the dry matter, and 22 percent fat. The pH will be 6 percent. The cheese is in the form of a rectangular solid.

The applicable subheading for "Kilworth Cheese," if imported in quantities that fall within the limits described in additional U.S. note 18 to chapter 4, will be 0406.30.2400, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, processed (process) cheese, not grated or powdered, Cheddar cheese, described in additional U.S. note 18 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 18 to chapter 4 have been reached, the product will be classified in subheading 0406.30.2800, HTS, and will be dutiable at US $1.299 per kilogram. In addition, products classified in subheading 0406.30.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.59 - 9904.05.73, 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.


Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division