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May 4, 1999

CLA-2-4:RR:NC:2:228 E80672

CATEGORY: CLASSIFICATION

TARIFF NO.: 0402.29.1000; 0402.29.5000; 2106.90.6400; 2106.90.6600

Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road Suite 888
West Bloomfield, MI 48322-4404

RE: The tariff classification of a food ingredient from Canada, New Zealand, or Denmark

Dear Mr. Bien:

In your letter dated December 10, 1999 you requested a tariff classification ruling. Ingredients breakdowns for three formulations of “confectionery cream,” and a sample of the “sweet cream powder” component of these goods, was submitted with your letter. Additional information was provided with your letter dated April 5, 1999. The sample powder was forwarded to the U.S. Customs laboratory for analysis.

The imported confectionery cream is a mixture of granulated sugar and sweet cream powder, imported in 2000-pound super sacks and/or 50-pound or 25-kilogram paper bags, and sold to the confectionery industry for incorporation into candy. It may be composed of 89 percent sweet cream powder and 11 percent granulated sugar (formula 1), 49 percent sweet cream powder and 51 percent sugar (formula 2), or 16.6 percent sweet cream powder and 83.4 percent sugar (formula 3). The sugar ingredient will be sourced from a country other than Canada. The sweet cream powder ingredient (a mixture of sweet cream, nonfat dry milk, and sodium caseinate), may be produced in Canada, New Zealand, Ireland or Denmark. Laboratory analysis of a sample of sweet cream powder found it contained 65.9 percent butterfat and 31.7 percent nonfat dry milk.

The applicable subheading for confectionery cream, formulas 1 and 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 and cream, concentrated or containing added sugar or other sweetening matter:...In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent:...Other:...described in additional U.S. note 10 to this 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 the rate of $1.136 per kilogram plus 15.3 percent ad valorem. In addition, confectionery cream, formulas 1 or 2, when classified in subheading 0402.29.5000, HTS, and made in New Zealand or Denmark, or when made in Canada using sweet cream powder of non-Canadian origin, will be subject to additional duties based on value, as described in subheadings 9904.04.50 to 9904.04.58, HTS.

The applicable subheading for the confectionery cream, formula 3, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...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 10 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 2106.90.6600, HTS, and dutiable at the rate of 72.5 cents per kilogram plus 8.8 percent ad valorem. In addition, confectionery cream, formula 3, when classified in subheading 2106.90.6600, HTS, and made in New Zealand or Denmark, or when made in Canada using sweet cream powder of non-Canadian origin, will be subject to additional duties based on value, as described in subheadings 9904.04.59 to 9904.04.66, 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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