United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I85393 - NY I85445 > NY I85439

Previous Ruling Next Ruling
NY I85439




September 12, 2002

CLA-2-04:RR:NC:2:231 I85439

CATEGORY: CLASSIFICATION

TARIFF NO.: 0402.99.7000; 0402.99.9000

Mr. Robert Wilkinson
Livingston International Trade Services, Inc. Raleigh Center
25300 Telegraph Road, Suite 250
Southfield, MI 48034

RE: The tariff classification of whipped cream from Canada.

Dear Mr. Wilkinson:

In your letter, dated August 20, 2002, you requested a tariff classification ruling on behalf of your client, Gay Lea Foods Co-operative Limited, Weston, Ontario.

The merchandise is described thus:

“Aerosol whipped cream, 24 percent milk fat” is whipped cream in a spray can. The ingredients are 68.49 percent cream (of which 35 percent is milk fat), 16.65 percent water, 8 percent sugar, 3.58 percent skim milk powder, 2 percent glucose solids, 0.85 percent sodium caseinate, 0.35 percent stabilizer blend (comprised of microcrystalline cellulose, locust bean gum, cellulose gum, and carrageenan), 0.06 percent polysorbate 80, and 0.02 percent artificial flavoring. The finished product is packaged as 97 percent cream base and 3 percent nitrous oxide (whipping gas). The cream has been separated from milk as received; it has not been concentrated, condensed or evaporated. “Light aerosol whipped cream, 15 percent milk fat” is whipped cream in a spray can. The ingredients are 42.7 percent cream (of which 35 percent is milk fat), 38.7 percent water, 8 percent sugar, 7.35 percent skim milk powder, 2 percent glucose solids, 0.85 percent sodium caseinate, 0.35 percent stabilizer blend (microcrystalline cellulose, locust bean gum, cellulose gum, and carrageenan), 0.03 percent polysorbate 80, and 0.02 percent artificial flavoring. The finished product is packaged as 97 percent cream base and 3 percent nitrous oxide (whipping gas). The cream is has been separated from milk as received; it has not been concentrated, condensed or evaporated.

The applicable subheading for whipped cream (items 1 and 2), if entered under quota, will be 0402.99.7000, Harmonized Tariff Schedule of the United States (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 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 (items 1 and 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 46.3 cents per kilogram, plus 14.9 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.

Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857

Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782

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 (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director

Previous Ruling Next Ruling

See also: