0406.90.44.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS category, 0406.90.44.00, specifically covers Swiss or Emmentaler cheese that exhibits characteristic eye formation. This implies the presence of discernible holes or cavities within the cheese, a result of the fermentation process specific to these cheese types. Such cheeses are generally semi-hard or hard, with a nutty, slightly sweet flavor profile. The "other cheese" designation at this level signifies that it falls outside the more narrowly defined subheadings for specific types like Cheddar or Mozzarella, but the "Swiss or Emmentaler" qualifier further refines its scope.

This subheading is distinct from its sibling, 0406.90.46.00, which pertains to Swiss or Emmentaler cheese that is described in additional U.S. note 25 to chapter 4 and entered pursuant to its provisions. While both relate to Swiss or Emmentaler cheese, 0406.90.46.00 indicates a specific set of criteria or special provisions that must be met for classification under that code, potentially related to origin, production methods, or specific trade agreements. In contrast, 0406.90.44.00 applies to Swiss or Emmentaler cheese with eye formation that does not meet those particular additional U.S. note requirements, yet still displays the defining eye characteristics. The other sibling, 0406.90.48.00, is a residual category for "other" cheeses that do not fit into any of the preceding more specific subheadings within the "other cheese" group.

As a leaf node, 0406.90.44.00 does not have further subcategories. Therefore, classification within this subheading relies solely on the accurate identification of the cheese as Swiss or Emmentaler type and the presence of the characteristic eye formation. Importers and customs brokers must ensure that the physical characteristics and production methods of the cheese align with the established definitions of Swiss or Emmentaler cheese, and that the visual evidence of eye formation is present, to correctly classify goods under this heading.