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NY B83607

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April 21, 1997

CLA-2-19:RR:NC:2:228 B83607

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.10.3500; 1901.10.4000

Ms. Cathy W. Sibirzeff
The Swedish Valling Company
P.O. Box 713
Old Greenwich, CT 06870

RE: The tariff classification of infant food preparations from Sweden

Dear Ms. Sibirzeff:

In your letter dated March 27, 1997 you requested a tariff classification ruling.

Ingredients breakdowns for three products, and a sample of one item, were submitted with your letter. The sample was examined and disposed of. Semper Oat Valling, Semper Oat & Wheat Valling, and Semper Multi-Grain Valling are powders, put up for retail sale in sealed pouches, two pouches in a cardboard box. When mixed with water, a liquid porridge for children is formed. The submitted literature states the Oat Valling and Oat & Wheat Valling are for children from 6 months and older, and the Multi-Grain Valling is recommended for children 8 months and older. Oat Valling is composed of approximately 23 percent oat flour, 22 percent demineralized whey powder, 21 percent skim milk powder, 18 percent vegetable oil, 10 percent rice starch, and 6 percent corn starch. Oat & Wheat Valling contains approximately 27 percent demineralized whey powder, 26 percent skim milk powder, 17 percent oat flour, 16 percent wheat flour, and 13 percent vegetable oil. Multi-Grain Valling is made from approximately 29 percent skim milk powder, 21 percent demineralized whey powder, 15 percent vegetable oil, 13 percent oat flour, 10 percent wheat flour, 7 percent graham flour, and 4 percent rye flour.

The applicable subheading for the three Valling products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.10.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...preparations for infant use, put up for retail sale... containing over 10 percent by weight of milk solids...other... dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 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 1901.10.4000, HTS, and dutiable at the rate of $1.126 per kilogram, plus 16.2 percent ad valorem. In addition, products classified in subheading 1901.10.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.: 1901.10.35 - Preps for infant use (dairy prod. of add US note 1 to Ch.4), for retail sale, o/10% milk solids, subject to Ch4 US note 10, not GN15
• Tariff No.: 1901.10.40 - Preps for infant use (dairy prod. of add US note 1 to Ch.4), for retail sale, o/10% milk solids, not subject to add US note 10 to Ch. 4
• 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