NY 878270 - The tariff classification of milk-based desserts from the Netherlands - United States International Trade Commision Rulings

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NY 878270

October 7, 1992

CLA-2-19:S:N:N1-228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.3030

Mr. Steven P. Milner
P.O. Box 1475
Westerly, RI 02891

RE: The tariff classification of milk-based desserts from the Netherlands

Dear Mr. Milner:

In your letter dated September 15, 1992, you requested a tariff classification ruling.

One sample, and four ingredients breakdowns were submitted with your letter. The sample was examined and disposed of. The product, called "vla," is a pourable liquid containing thickened, custard-like clumps of material, put up for retail sale in one- half liter cartons. The sample vanilla-flavored "vla" is said to be composed of 89.7 percent skimmed milk, 6.5 percent sugar, 3.7 percent modified starch, and less than one percent of a gelling agent, vanilla flavor, and color. Other "vla" flavors - chocolate, strawberry, and caramel - contain similar proportions of milk, sugar, starch, and other ingredients.

The applicable subheading for the "vla" products will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 percent, not elsewhere specified or included...other...articles of milk or cream not specially provided for...provided for in subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem.

The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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