HQ 954407: Classification of Metco Cheese

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           HQ 954407 

                        February 28, 1994


CLA-2 CO:R:C:F 954407 K

CATEGORY: Classification

TARIFF No.: 0406.30.6060

Mr. Fred East
Import Manager
Swissrose International Inc.
14 Empire Boulevard
Moonachie, New Jersey 07074

RE: Classification of Metco Cheese

Dear Sir:

     This is in response to your request of July 23, 1993, for a
ruling concerning the classification of certain Metco cheese from
Portugal, which replaced your prior request of March 19, 1993. 
Our response is based on the submission of July 23. 

FACTS:

     The product is described as a semisoft processed cheese
processed from low fat cheese (rather than skim milk cheese).  The
low fat cheese is chopped and mixed with butterfat, salt, sodium
citrate (an emulsifying agent), citric acid and water.  It is then
heated to about 80 degrees Centigrade to melt the cheese to form
an homogenous mass.  The semisoft cheese contains over 0.5 percent
by weight of butterfat.  The materials used in the semisoft
processed cheese, with the exception of the emulsifiers and salts,
originate exclusively from cow's milk.  

ISSUE:

     The issue is the proper classification of the semisoft
processed cheese as described above.

LAW AND ANALYSIS:

     Subheading 0406.30, HTSUS, provides for processed (process)
cheese, not grated or powered.  The Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN), is a
guideline in determining classification under HTSUS.  The EN for
heading 0406 states that the heading includes processed 
                               -2-

cheese, also known as process cheese that is manufactured by
comminuting, mixing, melting and emulsifying, with the aid of heat
and emulsifying or acidifying agents (including melting salts), one
or more varieties of cheese and one or more of the following: cream
or other dairy products, salt, spices, flavouring, colouring and
water.  We are satisfied that the semisoft processed cheese as
described above is a processed cheese.

     It is suggested that the semisoft processed cheese is
classifiable in subheading 0406.90.8060, HTSUS, as other cheese
containing cow's milk.  However, this subheading does not cover
processed (process) cheese.  Processed (process) cheese is
specifically provided for in subheading 0406.30, HTSUS.

HOLDING:

     The semisoft processed cheese described above is classified 
 in subheading 0406.30.6060, HTSUS, under the provision for "Cheese
and curd:... Processed (process) cheese, not grated or
powdered:...Other, including mixtures of the above:...Other...
Other...Other...Containing cow's milk", HTSUS, with duty at the
general rate of 10 percent ad valorem.

     The merchandise is subject to quota restrictions under
subheading 9904.10.54, HTSUS, which limits the amount of such
cheese which may be imported from the European Economic Community. 
Additionally, an import license issued by the Department of
Agriculture would be required at the time such merchandise is
entered for consumption.

                         Sincerely,




                         John Durant, Director