CLA-2-04:S:N:N229:875001
Mr. Kenneth Olsson
A.V. Olsson Trading Co., Inc.
P.O. Box 11149
Greenwich, CT 06831-1149
RE: The tariff classification of KOGGOST Cheese from Sweden.
Dear Mr. Olsson:
In your letter dated May 21, 1992, you requested a tariff
classification ruling.
The product in question is a Swedish table cheese in the
form of a pale yellow ball in an orange cellophane wrapper. The
cheese measures approxi- mately 11 centimeters in height and 13
centimeters in diameter. 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 sample had a
mild, creamy taste. An analysis by the Customs Laboratory at New
York indicates that the sample, a firm round yellow cheese made
from cow's milk, contains 38.1 percent moisture, 32.3 percent fat
(52.2 percent on a dry basis), 24.9 percent protein, and 1.8
percent salt, with a pH of 5.6. This cheese is described as a
Swedish Edam cheese, presumably a variant with a higher fat
content than is usual for either Edam or Gouda cheese.
The applicable subheading for KOGGOST Cheese will be
0406.90.1500, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other cheese:...Edam and Gouda cheese.
The rate of duty will be 15 percent ad valorem.
Articles classifiable in HTS subheading 0406.90.1500 are
subject to quota quantity restrictions listed in subchapter IV of
Chapter 99 in HTS subheading 9904.10.36, which limits the amount
of such cheese which may be imported from Sweden to an annual
quota quantity of 41,000 kilograms. Additionally, 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.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport