0406.30.49.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS category, 0406.30.49.00, specifically classifies processed cheese, not grated or powdered, that falls under the general note 15 provisions of the tariff schedule. This includes Gruyere-process cheese meeting the criteria outlined in general note 15. These products are manufactured by combining natural cheese (in this instance, Gruyere or a cheese with similar characteristics) with other ingredients like emulsifying salts, milk solids, or flavorings, and then heating the mixture to achieve a homogenous, meltable product. The key defining characteristic is the processing method and the specific reference to general note 15, which often relates to specific trade agreements or special customs procedures.

It is crucial to distinguish this category from its siblings. While 0406.30.51.00 also covers processed Gruyere-type cheese, it is specifically for those products that are entered pursuant to additional U.S. note 22 to chapter 4, indicating a different set of entry requirements or preferential trade benefits. The sibling category 0406.30.53.00 encompasses all other processed Gruyere-type cheeses not covered by the specific provisions of general note 15 or additional U.S. note 22. Therefore, the distinction hinges on the specific tariff or customs provisions governing the entry of the goods.

As this is a leaf node within the HTS structure, there are no further subcategories under 0406.30.49.00. The classification is complete at this level, meaning that any Gruyere-process cheese that meets the definition of processed cheese, is not grated or powdered, and is entered pursuant to general note 15 will be classified here. This level of specificity ensures that import duties and trade statistics are accurately recorded for these particular types of processed cheese products.