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NY E86141





September 23, 1999

CLA-2-21:RR:NC:2:228 E86141

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500, 2106.90.9700, 2106.90.9975

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

RE: The tariff classification of coffee whitener from The Netherlands and non-dairy whipping cream from Italy.

Dear Ms. Eckert:

In your letters dated July 27, 1999, and August 19, 1999, on behalf of TURM-Sahne GmbH, you requested a tariff classification ruling.

Samples and a description of the manufacturing process accompanied your first letter. Ingredients breakdowns were sent with your second letter. The coffee whitener with vegetable fat is a powder that is added to coffee or tea. It consists of lactose, hydrogenated vegetable fat, glucose syrup, caseinate, potassium phosphates, polyphosphates, mono and dyglycerides of fatty acids, calcium phosphates, and carotenes, put up in glass jars containing 250 and 400 grams, net weight. The non-dairy whipping cream on vegetable basis consists of water, hydrogenated vegetable fat, sugar (over 10 percent by dry weight), sodium caseinate, sorbitol syrup, hydroxypropyl cellulose, mono and diacetyl tartraric acid esters of mono and dyglycerides of fatty acids, lecithins, lactic acid esters of mono and diglycerides of fatty acids, salt, flavoring, and carotenes. It is imported in a 1000-ml tetrabrik pack.

The applicable subheading for the non-dairy whipping cream, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10% ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 29.6 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the coffee whitener will be 2106.90.9975, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.otherotherothernon-dairy coffee whiteners. The rate of duty will be 7 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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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