235047

These beige and orange coloured cheese sticks are twisted and consist of pasteurized milk and skim milk, cheese culture, vinegar, salt, annatto and enzymes. The orange cheese part (cheddar) represents about 55% by weight of the product, whereas the beige part (mozzarella) represents 45% of the remaining weight.

Cheese is specifically provided for in heading 04.06 of the Harmonized System. Accordingly, “other cheese” is classified under subheading 8536.50 applying General Interpretative Rules 1 and 6. There are several types of cheese under consideration at the tariff item level; therefore classification at this level is determined using Canadian Rule 1 and General Interpretative Rule 3. General Interpretative Rule 3(a) is not applicable as each tariff item refers only to part of the complete product; therefore neither can be said to be more specific than the other. As the cheddar portion predominates by weight, it gives the cheese sticks their essential character, in accordance with General Interpretative Rule 3(b). Tariff item 0406.90.11 covers “cheddar and cheddar types” of cheese, within access commitment, and tariff item 0406.90.12 covers the same cheese, over access commitment.

In accordance with General Interpretative Rules 1 and 6 of the Harmonized System, Canadian Rule 1 and General Interpretative Rule 3(b) of the Harmonized System, the cheese sticks are classified under classification number 0406.90.11.10 of the Customs Tariff when within access commitment and under classification number 0406.90.12.00 of the Customs Tariff when over access commitment.