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NY 804927

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January 17, 1995

CLA-2-04:S:N:N7:231 804927

CATEGORY: CLASSIFICATION

TARIFF NO.: 0402.29.1000; 1901.90.4200; 1901.90.4300; 2106.90.9980

Mr. Robert T. Drape
Partners International
P.O. Box 27
Hanover, NH 03755

RE: The tariff classification of dessert toppings from Holland.

Dear Mr. Drape:

In your letter dated December 3, 1994, on behalf of Menken Dairy Food BV, Holland, you requested a tariff classification ruling.

Ingredients breakdowns and samples for the products in question were submitted. All are dessert toppings packaged in retail size (250 grams) aerosol containers. Tastou Creme Fouettee (whipped cream) is composed of cream (35% fat), skim milk, sugar, casein, emulsifiers (E-471-E-472b), stabilizers (E- 339-E-407), aroma and propellant. Tastou Fraise Creme de Yaourt (strawberry cream of yogurt) is composed of cream (35% fat), low fat yogurt, strawberry juice, stabilizer (E-40), emulsifier (E- 322), vitamin C, vitamin E, aroma, coloring (E-120) and propellant. Tastou Chococreme (chocolate cream) is composed of cream, skim milk, sugar, cocoa, glucose syrup, emulsifier (E- 471), aroma, stabilizers (E-339-E-407), and propellant. Menkomel Topping is composed of water, vegetable fat, sugar, whey powder, casein, emulsifiers (E-472-b/E-475), stabilizer (E-460, natural), carrageen (natural), aroma, beta carotene and propellant.

The applicable subheading for the Tastou Creme Fouette (whipped cream), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 0402.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 percent: other...described in additional U.S. note 10 to chapter and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 0402.29.5000, HTS, and dutiable at $1.266 per kilogram plus 17.1 percent ad valorem. In addition, products classified in subheading 0402.29.5000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, HTS.

The applicable subheading for the Tastou Fraise Creme de Yaourt (strawberry cream of yogurt) and Tastou Chococreme (chocolate cream), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, 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...dairy products described in additional U.S. note 1 to chapter 4 ...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, these two products will be classified in subheading 1901.90.4300, HTS, and dutiable at $1.187 per kilogram plus 15.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

The applicable subheading for Menkomel Topping will be 2106.90.9980, HTS, which provides for food preparations not elsewhere specified or included...other...other...other cream or milk substitutes. The rate of duty will be 9.4 percent ad valorem.

Importations of these products are subject to import regulations administered by various U.S. agencies. Information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that Agency at the following location:

U.S. Department of Agriculture
A.P.H.I.S., Veterinary Services
Federal Building, Room 758
6505 Belcrest Road
Hyattsville, MD 20782

Information regarding applicable regulations administered by U.S. Food and Drug Administration may be addressed to that Agency at the following location:

U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204

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
New York Seaport

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See also:

• Tariff No.: 0402.29.10 - Milk & cream, concen, sweetened, in powder, granules or other solid forms, w/fat content o/1.5%, subject to add. US note 10 to Ch.4
• Tariff No.: 0402.29.50 - Milk & cream, concen, sweetened, in powder, granules or other solid forms, w/fat content o/1.5%, not subj to GN15 or Ch4 US note 10
• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen
• Tariff No.: 9904.04.50 - Dairy prod. in 0402.29.50 & .99.90, 0403.10.50 & .90.95, 1901.10.40 & .85, & 2202.90.28, entered value safe. period, under $0.65/kg
• Tariff No.: 9904.04.58 - Dairy prod. in 0402.29.50 & .99.90, 0403.10.50 & .90.95, 1901.10.40 & .85, & 2202.90.28, entered value safe period, $2.25/kg or more
• Tariff No.: 9904.04.67 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard period, under $0.30/kg
• Tariff No.: 9904.04.74 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard per., $1.50/kg or more