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NY E83480




August 30, 1999

CLA-2-04:RR:NC:2:231 E83480

CATEGORY: CLASSIFICATION

TARIFF NO.: 0403.10.9000; 0403.90.8500

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of yogurt and kephir from Canada.

Dear Mr. Ralston:

In your letter, dated June 18, 1999, you have requested a tariff classification ruling on behalf of your client, Liberty Brand Products, Inc., Montreal, Quebec.

The merchandise is described thus:

1. Kephir - plain and in various fruit flavors. The ingredients are 81 percent milk, 16 percent fruit, 3 percent milk powder, and less than 0.5 percent bacterial culture. The net weight is 16 ounces.

2. Drinkable yogurt - in various fruit flavors. The ingredients are 85 percent milk, 15 percent fruit, and less than 0.5 percent bacterial culture. The net weight is 16 ounces.

3. Yogurt with 2 percent milkfat - plain. The ingredients are 96 percent milk, 2 percent milk powder, 2 percent milk protein concentrate, and less than 0.5 percent bacterial culture. The net weight is 16 ounces.

4. Yogurt with 1.5 percent milkfat - with a fruit preparation containing grains (buckwheat, rice barley, wheat, rice, and oats). The ingredients are 77 percent milk, 19 percent fruit preparation with grains, 2 percent milk protein concentrate, 1 percent milk powder, and less than 0.5 percent bacterial culture. The net weight is 16 ounces.

5. Yogurt made with organic milk. The ingredients are 100 percent organic milk and less than 0.5 percent bacterial culture. The net weight is 16 ounces.

The applicable subheading for yogurt (items #2, #3, #4, and #5) will be 0403.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa, yogurt, other. The general rate of duty will be 17.5 percent ad valorem.

The applicable subheading for kephir (item #1) will be 0403.90.8500, HTS, which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa, other, other, fermented milk other than dried fermented milk or other than dried milk with added lactic ferments. The general rate of duty will be 17.5 percent ad valorem.

These products may be regulated by state laws at the point of destination. For products destined for New York State, inquiries should be addressed to Mr. Harold Rudnick, Head of the Division of Milk Control in Albany, NY, telephone number (518) 457-1772.

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 Thomas Brady at (212) 637-7064.

Sincerely,

Robert B. Swierupski
Director

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