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September 2, 1999

CLA-2-04:RR:NC:2:231 E85270

CATEGORY: CLASSIFICATION

TARIFF NO.: 0401.20.2000; 0401.20.4000; 0402.99.7000; 0402.99.9000; 0404.90.3000; 0404.90.5000

Ms. Margaret Eckert
CMA German Agricultural Marketing Board
34-33 59th Street
Woodside, NY 11377

RE: The tariff classification of coffee milk, whipped cream, and coffee whitener from Germany and Italy.

Dear Ms. Eckert:

In your letter, dated July 27, 1999, you have requested a tariff classification ruling on behalf of your client, TURM-Sahne GmbH, Oldenburg, Germany.

The merchandise is described thus:

1. Coffee milk. TURM's "Koffiemelk" (coffee milk) is a sterile milk product packed in glass bottles with aluminum caps. The ingredient listed is coffee milk, vitamin-fortified and with a milkfat content of 4 percent. The glass containers are available in different sizes, listed by weight capacity as follows: 100 grams (individual bottles or 3-packs), 200 grams, 250 grams and 500 grams. A sample of the 250 gram bottles contained 235 milliliters of product. The country of origin is Germany.

2. Whipped cream in a spray can. TURM's whipped cream is a sterile whipped cream product packed in a 250 milliliter spray can. The ingredients listed are cream, vitamin-fortified and with a milkfat content of 30 percent, sugar, stabilizer (carrageenan), vanilla flavor, and propellant. The country of origin is Italy.

3. Coffee whitener. TURM's "Daylis" brand, low cholesterol coffee whitener is a sterile skim milk product packed in glass bottles with aluminum caps. The ingredients listed are skim milk, cholesterol reduced milkfat, buttermilk powder, emulsifier (comprised of mono and diglycerides of fatty acids, and mono and diacetyl tartaric acid esters of mono and diglycerides of fatty acids), and thickener (carrageenan). The glass containers are available in different sizes, listed by weight capacity as follows: 100 grams (individual bottles or 3-packs), 200 grams, 250 grams and 500 grams. A sample of the 250 gram bottles contained 235 milliliters of product. The country of origin is Germany.

The applicable subheading for coffee milk (item #1) will be 0401.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent, for not over 11,356,236 liters entered in any calendar year. The rate of duty will be 0.44 cents per liter.

If the tariff rate quota is full, the applicable tariff provision for coffee milk (item #1) will be 0401.20.4000, HTS, which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent, other. The rate of duty will be 1.5 cents per liter.

The applicable subheading for whipped cream in a spray can (item #2), if entered under quota, will be 0402.99.7000, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, other, 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.

The applicable subheading for whipped cream in a spray can (item #2), if entered outside the quota, will be 0402.99.9000, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, other, other. The rate of duty will be 47.7 cents per kilogram, plus 15.3 percent ad valorem. In addition, products classified in subheading 0402.99.9000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS.

The applicable subheading for coffee whitener (item #3), if entered under quota, will be 0404.90.3000, HTS, which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, other, 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 14.5 percent ad valorem.

The applicable subheading for coffee whitener (item #3), if entered outside the quota, will be 0404.90.5000, HTS, which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, other, other, dairy products described in additional U.S. note 1 to chapter 4, other. The rate of duty will be $1.224 per kilogram, plus 8.8 percent ad valorem. In addition, products classified in subheading 0404.90.5000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS.

Importations of milk and milk 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 A.P.H.I.S. Veterinary Services Federal Building, Room 758
6505 Belcrest Road
Hyattsville, MD 20782
Att: Dr. John Blackwell

Information regarding applicable 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
HFF 314, 200 C Street, S.W.
Washington, DC 20204

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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See also:

• Tariff No.: 0401.20.20 - Milk and cream, unconcentrated, unsweetened, fat content over 1% but n/o 6%, for not over 11,356,236 liters entered in any calender year
• Tariff No.: 0401.20.40 - Milk and cream, unconcentrated, unsweetened, fat content over 1% but not over 6%, for over 11,356,236 liters entered in any calender year
• Tariff No.: 0402.99.70 - Milk & cream (except condensed milk), concentrated in non-solid forms, sweetened, subject to add. US note 10 to Ch. 4
• Tariff No.: 0402.99.90 - Milk & cream (except condensed milk), concentrated in non-solid forms, sweetened, not desc. gen. note 15 or add. US note 10 to Ch. 4
• Tariff No.: 0404.90.30 - Dairy products of nat. milk constituents (except protein conc.), descr. in add. US nte 1 to Ch. 4 and sub to Ch4 US note 10
• Tariff No.: 0404.90.50 - Dairy products of nat. milk constituents (except protein conc.), descr. in add. US nte 1 to Ch. 4 & not subj to GN15 or Ch4 US note 10
• 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.: 9904.05.01 - Dairy prod. in Ch. 4 addl US note 1, in 2202.90.28 entered in quantity safeguard period