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NY A83412



May 28, 1996

CLA-2-04:S:N:N:E01

CATEGORY: CLASSIFICATION

TARIFF NO.: 0402.29.1000, 0402.29.5000

Mr. Robert V. Tinkham
Chicago Sweeteners Incorporated
1700 Higgins Road, Suite 610
Des Plaines, Illinois 60018

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of certain dairy products from Canada; Article 509

Dear Mr. Tinkham:

In your letter dated May 6, 1996 you requested a tariff classification ruling. The products to be classified are described as dairy products manufactured in Canada which will be used as an ingredient in the manufacture of confections and other food products. Product #1 is composed of 10 percent granulated sugar, 88 percent non fat dry milk and 2 percent buttermilk. Product #2 is composed of 5 percent granulated sugar, 93 percent non fat dry milk and 2 percent butterfat. Both products are homogeneous, free flowing powders which will be packaged in 50, 100 or 2000 pound containers. The sugar which will be used in the product will be obtained from various non-NAFTA countries. The non fat dry milk and butterfat will be produced in Canada.

The applicable subheading for Product #1 and Product #2, 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 or cream, concentrated or containing added sugar or other sweetening matter, in powders, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, other, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate duty rate will be 17.5 percent ad valorem. If the quantitative limits of addition U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 0402.29.5000, HTS, and will be dutiable at $1.234 per kilogram plus 16.6 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 - 9904.05.01.

If products #1 and #2 are manufactured in Canada utilizing the stated ingredients they satisfy the tariff changes required under HTSUSA General Note 12(t)(4) and hence qualify for the preferential NAFTA duty rates.The applicable subheading for Product #1 and Product #2, 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 or cream, concentrated or containing added sugar or other sweetening matter, in powders, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, other, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The special rate duty rate will be 3.5 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 will be dutiable at $1.234 per kilogram plus 16.6 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 - 9904.05.01.

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 APHIS VS
4700 River Rd.
Riverdale, MD 20737-1236

Information regarding regulations administered by the 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 HFF314
200 C Street, S.W.
Washington, D.C. 20204

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. This ruling letter is binding only to the party to whom it is issued and may be relied on only by that party.

Sincerely,

David Ballard
Port Director

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