0406.30.12.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions 🖩

This HTS classification, 0406.30.12.00, pertains to processed cheese, specifically excluding blue-veined cheeses other than Roquefort, when these cheeses are described in general note 15 of the tariff schedule and entered according to its provisions. This category captures processed cheese products that do not fit into more specific blue-veined cheese subcategories. The key defining characteristic is that the cheese has undergone processing, such as melting and emulsifying, to achieve a desired consistency and texture, but it is not grated or powdered.

This specific classification distinguishes itself from its sibling categories by its explicit reliance on General Note 15 for its definition and entry criteria. Unlike sibling 0406.30.14.00, which is governed by Additional U.S. Note 17, or sibling 0406.30.18.00, which covers all other processed cheeses not meeting the criteria of 0406.30.12.00 or 0406.30.14.00, this category is narrowly defined by the provisions outlined in General Note 15. This means that the specific stipulations and conditions laid out in General Note 15 are paramount for correct classification under this code.

As a leaf node, 0406.30.12.00 does not have further subdivisions. Therefore, classification under this code requires a careful review of the goods to ensure they meet the definition of processed cheese and are eligible for entry under General Note 15. Examples of products that might fall here, assuming they meet the note's provisions, include certain types of cheese spreads or cheese slices that have been emulsified and are not blue-veined (except Roquefort) and are not grated or powdered. The importer must verify that the specific cheese product aligns with the requirements detailed in General Note 15.