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July 30, 1999

CLA-2-04:RR:NC:2:231 E85271

CATEGORY: CLASSIFICATION

TARIFF NO.: 0401.30.0500; 0401.30.2500

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

RE: The tariff classification of coffee cream from Germany.

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 consists of TURM's coffee cream, a sterile cream product packed in glass bottles with aluminum caps. The ingredients listed are coffee cream, vitamin-fortified and with a milk fat content of 12 percent or 10 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. Alternatively, this coffee cream will be packed aseptically, under the "TURM" brand, in a "Tetrabrik" carton holding 1,000 grams (939 milliliters), or in plastic portion packs (bars of ten detachable portions) with aluminum lids, holding 7.5 grams or 10 grams.

The applicable subheading for coffee cream, if entered under quota, will be 0401.30.0500, 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 6 percent, of a fat content, by weight, not exceeding 45 percent, described in additional U.S. note 5 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 3.2 cents per liter.

The applicable subheading for coffee cream, if entered outside of quota, will be 0401.30.2500, HTS, which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 percent, of a fat content, by weight, not exceeding 45 percent, other. The rate of duty will be 79.5 cents per liter. In addition, products classified in subheading 0401.30.2500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.01 - 9904.04.08, 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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