CLA-2-19:R:N2:228 812305
Mr. Stephen Waldman
Westhill Dairy Inc.
60 Brisbane Road
Downsview, Ontario M3J 2K2 Canada
RE: The tariff classification of Tzatziki Garlic Dip from Canada
Dear Mr. Waldman:
In your letter dated June 27, 1995 you requested a tariff classification ruling.
An ingredients breakdown and sample accompanied your letter. The sample was forwarded to the U.S. Customs laboratory for analysis. Tzatziki Garlic Dip is a thick, creamy product, white in color, composed of 85 percent cream, 10 percent cucumber, 4 percent vegetable oil, and less than one percent each of salt, bacterial culture, and fresh garlic. The product is made by adding a bacterial culture to pasteurized cream and allowing the cream to ferment until a desired P.H. is achieved, cooling the product until it thickens, mixing in cucumber, oil, garlic and salt, cooling to 40 degrees Fahrenheit, and packaging. Laboratory analysis determined the overall fat content to be 12.1 percent. The article is packed in 8-ounce plastic cups for retail sale, and in 5-pound plastic pails for food service use.
The applicable subheading for the Tzatziki Garlic Dip, 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 0401 to 0404... other...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, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.187 per kilogram, plus 15.6 percent ad valorem.
This ruling is being issued under the provisions of Section 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,
Roger J. Silvestri
Director
National Commodity
Specialist Division