CLA-2-04:S:N:N7:231 804927
2106.90.9980
Mr. Robert T. Drape
Partners International
P.O. Box 27
Hanover, NH 03755
RE: The tariff classification of dessert toppings from Holland.
Dear Mr. Drape:
In your letter dated December 3, 1994, on behalf of Menken
Dairy Food BV, Holland, you requested a tariff classification
ruling.
Ingredients breakdowns and samples for the products in
question were submitted. All are dessert toppings packaged in
retail size (250 grams) aerosol containers. Tastou Creme
Fouettee (whipped cream) is composed of cream (35% fat), skim
milk, sugar, casein, emulsifiers (E-471-E-472b), stabilizers (E-
339-E-407), aroma and propellant. Tastou Fraise Creme de Yaourt
(strawberry cream of yogurt) is composed of cream (35% fat), low
fat yogurt, strawberry juice, stabilizer (E-40), emulsifier (E-
322), vitamin C, vitamin E, aroma, coloring (E-120) and
propellant. Tastou Chococreme (chocolate cream) is composed of
cream, skim milk, sugar, cocoa, glucose syrup, emulsifier (E-
471), aroma, stabilizers (E-339-E-407), and propellant. Menkomel
Topping is composed of water, vegetable fat, sugar, whey powder,
casein, emulsifiers (E-472-b/E-475), stabilizer (E-460, natural),
carrageen (natural), aroma, beta carotene and propellant.
The applicable subheading for the Tastou Creme Fouette
(whipped cream), if imported in quantities that fall within the
limits described in additional U.S. note 10 to chapter 4, will be
0402.29.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for milk and cream, concentrated or
containing added sugar or other sweetening matter: in powder,
granules or other solid forms, of a fat content, by weight, not
exceeding 1.5 percent: other...described in additional U.S. note
10 to chapter and entered pursuant to its provisions. The rate
of duty will be 17.5 percent ad valorem. If the quantitative
limits of additional U.S. note 10 to chapter 4 have been reached,
the product will be classified in subheading 0402.29.5000, HTS,
and dutiable at $1.266 per kilogram plus 17.1 percent ad valorem.
In addition, products classified in subheading 0402.29.5000, HTS,
will be subject to additional duties based on their value, as
described in subheadings 9904.04.50 to 9904.04.58, HTS.
The applicable subheading for the Tastou Fraise Creme de
Yaourt (strawberry cream of yogurt) and Tastou Chococreme
(chocolate cream), if imported in quantities that fall within the
limits described in additional U.S. note 10 to chapter 4, will be
1901.90.4200, HTS, which provides for food preparations of goods
of headings 0401 to 0404, not containing cocoa powder or
containing cocoa powder in a proportion by weight of less than 10
percent, 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 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, these two products
will be classified in subheading 1901.90.4300, HTS, and dutiable
at $1.187 per kilogram plus 15.6 percent ad valorem. In
addition, products classified in subheading 1901.90.4300, HTS,
will be subject to additional duties based on their value, as
described in subheadings 9904.04.67 to 9904.04.74, HTS.
The applicable subheading for Menkomel Topping will be
2106.90.9980, HTS, which provides for food preparations not
elsewhere specified or included...other...other...other cream or
milk substitutes. The rate of duty will be 9.4 percent ad
valorem.
Importations of these products are subject to import
regulations administered by various U.S. agencies. Information
regarding applicable regulations administered by the U.S.
Department of Agriculture may be addressed to that Agency at the
following location:
U.S. Department of Agriculture
A.P.H.I.S., Veterinary Services
Federal Building, Room 758
6505 Belcrest Road
Hyattsville, MD 20782
Information regarding applicable regulations administered by U.S.
Food and Drug Administration may be addressed to that Agency at
the following location:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport