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NY B82470

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March 4, 1997

CLA-2-19:RR:NC:2:228 B82470

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200; 1901.90.4300

Mr. Steve DeCastro
All-Ways Forwarding International, Inc.
Hemisphere Center
Route 1-9 South
Newark, NJ 07114

RE: The tariff classification of a cappuccino topping mix from Italy

Dear Mr. DeCastro:

In your letter dated February 20, 1997, on behalf of Gabriella Imports, Ltd., Cleveland, OH, you requested a tariff classification ruling.

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. The product is a white powder, said to be composed of 55 percent dried skim milk, 15 percent dried glucose syrup, 15 percent hydrogenated coconut oil, 7 percent sugar, 3.8 percent moisture, 3 percent monopotassium phosphate, and less than one percent each of silicon dioxide and distilled monoglycerides. The product will be packaged in non-retail units, and used as a cappuccino topping in automatic espresso machines.

The applicable subheading for the cappuccino topping, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa...other...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, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.26 per kilogram, plus 14.8 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.

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

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. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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See also:

• 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.: 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