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NY E89485

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December 14, 1999

CLA-2-18:RR:NC:2:228 E89485

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500; 1806.90.5900; 2106.90.9500; 2106.90.9700

Mr. Frank Hersfeldt
401 Cumberland Ave Apt. 1005
Portland, ME 040101

RE: The tariff classification of a drink mix from The Netherlands

Dear Mr. Hersfeldt:

In your letter dated October 29, 1999 you requested a tariff classification ruling.

Ingredients breakdowns and illustrative literature were provided with your letter. “MilkPlus Milk Nutrition Booster” is a milk additive in powder form, packed for retail sale in glass jars containing 450 or 225 grams. The principle ingredients in MilkPlus chocolate flavor are 56.5 percent sugar, 16.1 percent defatted cocoa powder, 14.3 percent dried glucose syrup, and 8.5 percent skim milk powder. The main ingredients in MilkPlus banana flavor are 58.18 percent maltodextrin, 28.6 percent sucrose, and 8.5 percent skim milk powder.

The applicable subheading for the MilkPlus chocolate flavor, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoaotherother... 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 4.1 percent ad valorem. Effective January 1, 2000, the rate of duty will be 3.5 percent 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 1806.90.5900, HTS, and dutiable at the rate of 38.3 cents per kilogram plus 6.2 percent ad valorem. Effective January 1, 2000, the rate of duty will be 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, 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 MilkPlus banana flavor, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or includedotherother...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 percent ad valorem. The rate of duty will be unchanged in 2000. 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. Effective January 1, 2000, the rate of duty will be 28.8 cents per kilogram plus 8.5 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.

Your inquiry does not provide enough information for us to give a classification ruling on the ready-to-drink beverages and the aerosol spray dairy creams. Your request for a classification ruling on the beverages should include a complete ingredients breakdown, by weight, including the dry milk content. For the spray creams, provide (1) a complete ingredients breakdown, by weight, (2) a detailed description of the manufacturing process, identifying each non-dairy ingredient added to the product, the point in the process at which they are added, and the function of the non-dairy ingredients, and (3) a statement as to whether the product will be imported in a sterile condition (e.g., processed by Ultra High Temperature treatment, etc.), and, if so, indicate the process used to sterilize the spray cream. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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See also:

• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more