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NY R02392

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August 23, 2005

CLA-2-21:RR:NC:N2:228 R02392

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6400; 2106.90.6600

Mrs. Lorna Abbott
Sensient Technologies Australia. Pty. Ltd. 5 Doraval Place Mt. Wellington
P.O. Box 22451 Otahuhu
Auckland, New Zealand

RE: The tariff classification of food flavorings from New Zealand

Dear Mrs. Abbott:

In your letter dated August 8, 2005, on behalf of Sensient Flavors U.S.A., you requested a tariff classification ruling.

Product specifications and descriptions of the manufacturing process were submitted for two products. Product no. 967036, Dairymate Butter Flavor XF1744 is said to be composed of 70.5 percent maltodextrin, 25.3 percent lipolyzed anhydrous milkfat, 3.1 percent flavor, 1.1 percent nonfat milk solids, and less than one percent enzymes. Product no. 967034 Dairymate Cultured Cream Flavor XF1952 consists of 82.4 percent maltodextrin, 17.6 lipolyzed cream, and less than one percent, each, of flavor, enzymes, and cultures. Both products are spray-dried powders, imported in plastic lined bags, and used as flavoring ingredients for foods and beverages.

The applicable subheading for these two products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother othercontaining over 10 percent by weight of milk solidsother, dairy products described in additional U.S. note 1 to chapter 4described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the products will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 2106.90.64 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: subject to add US note 10 to Ch.4, not GN15
• Tariff No.: 2106.90.66 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: not subject to Ch4 US note 10, not GN15
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.66 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, $1.50/kg or more