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NY N025208




April 7, 2008

CLA-2-21:OT:RR:NC:SP:231

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Mr. Jim Small
Serra Natural Foods Ltd.
21 Brixton Street
P.O. Box 16-358
Christchurch 8042
New Zealand

RE: The tariff classification of frozen yogurt from New Zealand.

Dear Mr. Small:

In your letters dated October 8, 2007 and March 19, 2008, you requested a tariff classification ruling.

The merchandise in question is described as “Cyclops Organic Frozen Yogurt” (“Greek style”), supplied in five different flavors: strawberry, raspberry, banana, coffee and mango. This is a ready-to-eat frozen dessert product that will be imported in 1-pint (473 ml) plastic retail tubs.

All of the flavors will contain whole milk concentrate (52 to 58 percent, depending on the flavor), cream (16% to 17%), skim milk powder (2.3% to 3.0%), sugar (16.9% to 20.2%), water (3%), egg yolk (1.0% to 1.1%), and less than 1% each of stabilizers (carrageenan and guar gum) and cultures (Streptococcus Thermophilus, L. Bulgaricus, L. Acidophilus, Bifidus).

The “strawberry” flavor will additionally contain strawberries (4.3%) and plums (1%). The “raspberry” flavor will additionally contain raspberries (4.1%), boysenberries (1.1%) and locust bean gum (<1%). The “banana” flavor will additionally contain banana puree (5.5%). The “coffee” flavor will additionally contain ground coffee (1.0%) and locust bean gum (<1%). The “mango” flavor will additionally contain mango concentrate (5.5%) and locust bean gum (<1%).

The non-fat milk solids content of the product will be approximately 13%, and the butterfat content will also be approximately 13%.

At the beginning of the manufacturing process, the milk concentrate, after heat treatment and homogenization, will be inoculated with the yogurt cultures and incubated for 12 hours in a fermentation tank. The resulting cultured, fermented milk concentrate will subsequently be mixed with the cream, sugar, etc., and chilled. The chilled mixture will then undergo a churning-and-freezing process during which air is incorporated into the product at the rate of 90 mls of air to 100 mls of mix (90% overrun). The fruit-flavoring ingredients will then be added as “flavor ripples” through the base white frozen yogurt. (In the case of the “coffee” variety, the flavoring is fully incorporated into the mix before it is churned.) The finished product will then be filled into the individual retail tubs and stored in a freezer at -30°C.

The applicable subheading for all flavors of the above-described “Cyclops Organic Frozen Yogurt,” if entered under quota, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ice cream and other edible ice, whether or not containing cocoa: other: dairy products described in additional U.S. Note 1 to chapter 4: described in additional U.S. Note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 20% ad valorem.

The applicable subheading for all flavors of the above-described “Cyclops Organic Frozen Yogurt,” if entered outside the quota, will be 2105.00.4000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa: other: dairy products described in additional U.S. Note 1 to chapter 4: other. The rate of duty will be 50.2 cents per kilogram + 17% ad valorem. Products classified in subheading 2105.00.4000, HTSUS, will also be subject to additional safeguard duties, as described in subheadings 9904.04.50—9904.05.01.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 Nathan Rosenstein at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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