CLA-2-19:RR:NC:2:228 D85355
Mr. David Stockwell
Frank R. Stockwell Limited
1608 The Queensway
Toronto, Ontario, Canada M8Z 1W9
RE: The tariff classification of beverage ingredients from
Canada.
Dear Mr. Stockwell:
In your letter dated October 23, 1998, on behalf of Wild
Flavours Inc., you requested a tariff classification ruling.
One sample and two ingredients breakdowns were received on
December 4, 1998. The sample was examined and disposed of.
Cream Base "A" is an off white colored liquid composed of 40
percent alcohol, 37.7 percent cream, 19.3 percent sugar, 2.4
percent sodium caseinate, and less than 1 percent each of
lecithin, sodium citrate, sodium phosphate, and B.H.A. Cream
Base "B" is composed of 68 percent skim milk, 18 percent sugar,
12.7 percent cream, and less than one percent each of lactic acid
and pectin. Cream Base "A" will be used as an ingredient to
manufacture an Irish cream-type liqueur. Cream Base "B" will be
used to manufacture a fruit beverage.
The applicable subheading for the beverage ingredients, if
imported in quantities that fall within the limits described in
additional U.S. note 10 to chapter 4, will be 1901.90.4200,
Harmonized Tariff Schedule of the United States (HTS), which
provides for food preparations of goods of headings 0401 to 0404,
not containing cocoa powder...not elsewhere specified or
included... other...dairy products described in additional U.S.
note 1 to chapter 4...dairy preparations containing over 10
percent by weight of milk solids...described in additional U.S.
note 10 to chapter 4 and entered pursuant to its provisions. The
general rate of duty will be 16 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
1901.90.4300, HTS, and dutiable at the rate of $1.096 per
kilogram plus 14.4 percent ad valorem. Effective January 1,
1999, the general rate of duty for products classified in
subheading 1901.90.4200 will be unchanged and products classified
in subheading 1901.90.4300, HTS, will be dutiable at the rate of
$1.065 per kilogram plus 14 percent ad valorem.
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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division