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Heading 0406 : Cheese and curd.
This heading covers all kinds of cheese, viz. :(1) Fresh cheese (including cheese made from whey or buttermilk) and curd. Fresh cheese is an unripened or uncured cheese which is ready for consumption shortly after manufacture (e.g., Ricotta, Broccio, cottage cheese, cream cheese, Mozzarella). (2) Grated or powdered cheese. (3) Processed cheese, also known as process cheese. It 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. (4) Blue‑veined cheese and other cheese containing veins produced by Penicillium roqueforti. (5) Soft cheese (e.g., Camembert, Brie). (6) Medium‑hard cheese and hard cheese (e.g., Cheddar, Gouda, Gruyere, Parmesan). Whey cheeses are obtained by concentrating whey and adding milk or milk fat. They are classified in this heading only if they have the three following characteristics : (a) a milkfat content, by weight of the dry matter, of 5 % or more; (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; (c) they are moulded or capable of being moulded. The presence of meat, fish, crustaceans, herbs, spices, vegetables, fruit, nuts, vitamins, skimmed milk powder, etc., does not affect classification provided that the goods retain the character of cheese.
Cheeses which have been coated with batter or bread crumbs remain classified in this heading whether or not they have been pre-cooked, provided that the goods retain the character of cheese. Subheading Explanatory Note. Subheading 0406.40
This subheading covers cheese containing visible veins in the body of the cheese that may be blue, green, greenish-blue or whitish-grey in colour, such as Bleu d'Auvergne, Bleu de Causses, Bleu de Quercy, Blue Cheshire, Blue Dorset, Blue Wensleydale, Cabrales, Danish Blue (Danablu), Gorgonzola, Mycella, Roquefort, Saingorlon and Stilton, as well as cheeses with proprietary or trade names, provided they meet the above criterion.
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