CLA-2-04:RR:NC:2:231 G87868
Mr. Kenneth Olsson
A.V. Olsson Trading Company, Inc.
2001 West Main Street, Suite 215
Stamford, CT 06902
RE: The tariff classification of Gulost cheese from Norway.
Dear Mr. Olsson:
In your letter, dated February 26, 2001, you requested a classification ruling.
The merchandise, “Synnøve” brand Gulost cheese is a Gouda-type cheese in the form of a pale yellow block in a cellophane wrapper. The cheese measures 3 ¼ inches in width, 4 ¼ inches in length, and 2 inches in height. The interior of the cheese is pale yellow in color, closely knit with a firm, somewhat plastic texture, and a few small, scattered eyeholes. The ingredients are pasteurized cow’s milk, cheese culture, salt, and rennet. The cheese contains by weight 45 percent fat (in dry matter) and 42–43 percent moisture. The net weight is 480 grams.
During manufacturing, cow’s milk undergoes the following processes: low pasteurization at 72.5 degrees Centigrade, culturization (after which CaCl2 is added), the addition of rennet, cutting and mixing, retrieval of whey for brown cheese production, addition of water, heating, pressing, salting in salt brine, fresh cheese packing, maturing for 5 weeks, and portion packing.
The applicable subheading for Gulost cheese, if entered under quota, will be 0406.90.1600, Harmonized Tariff Schedule of the United States (HTS), which provides for cheese and curd, other cheese, Edam and Gouda cheeses, described in additional U.S. note 20 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 15 percent ad valorem.
The applicable subheading for Gulost cheese, if entered outside the quota, will be 0406.90.1800, HTS, which provides for cheese and curd, other cheese, Edam and Gouda cheeses, other. The rate of duty will be $1.803 per kilogram. In addition, products classified in subheading 0406.90.1800, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.83 – 9904.05.94, HTS.
For goods classified in subheading 0406.90.1600, 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:
Import Quota Manager for Dairy Products
STOP 1029/Room 5531-S
U.S. Department of Agriculture
1400 Independence Ave., S.W.
Washington, DC 20250-1029
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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division