CLA-2-04:S:N:N7:231 812854
Mr. Abraham Gomel
Liberty Brand Products, Inc.
1 Avenue Liberte
Candiac, Quebec J5R 9Z7
Canada
RE: The tariff classification of kephir from Canada.
Dear Mr. Gomel:
In your letter, dated July 17, 1995, you have requested a tariff classification ruling.
The merchandise, kephir, is a fermented milk product. The manufacture is performed thus: First, milk is fermented with kephir, a milk grown culture. Kephir grains are a product of lactic and acetic acid bacteria, and yeast. The milk is incubated at 22 degrees Centigrade for 16 hours with kephir grains. The ingredients of the plain product (containing 1.5 percent milk fat) are milk solids and kephir culture. The fruit product (containing 1.2 percent milk fat) is comprised of milk solids, fruit preparation (strawberries or peach, sugar, pectin, corn starch, citric acid, and natural flavoring), and kephir culture.
The applicable subheading for the kephir, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 0403.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa, other, other, other, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 20 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 0403.90.9500, HTS, and the general rate of duty will be US $1.187 per kilogram, plus 19.5 percent ad valorem. In addition, products classified in subheading 0403.90.9500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS.
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