CLA-2-04:S:N:N7:231 813695
Mr. Louis Marino
Schratter Foods Incorporated
72 Summit Avenue
Montvale, NJ 07645
RE: The tariff classification of cream from Belgium.
Dear Mr. Marino:
In your letter, dated August 4, 1995, you have requested a
tariff classification ruling.
The product is called, "Balade Low Fat Whipping Cream." It will be used
by consumers, food services, and the catering industry for cooking and
whipping. In your correspondance you state that the ingredients will be
butterfat (20 percent minimum), non-fat milk solids (8 percent), and
carrageen (0.015 percent).
The manufacturing process is comprised of the following steps: First,
milk cream is pasteurized. Resulting buttermilk undergoes dilution, cream
stage (20 percent fat), homogenization, UHT treatment, and aseptic packing.
It will be imported in trays of 27 packs, each pack containing 200
milliliters, net.
The applicable subheading for "Balade Low Fat Whipping Cream," if
imported in quantities that fall within the limits described in additional
U.S. note 5 to chapter 4, will be 0401.30.0500, Harmonized Tariff Schedule of
the United States (HTS), which provides for milk and cream, not concentrated
nor containing added sugar or other sweetening matter, of a fat content, by
weight, exceeding 6 percent, of a fat content, by weight, not exceeding 45
percent, described in additional U.S. note 5 to chapter 4 and entered
pursuant to its provisions. The rate of duty will be 3.2 cents per liter.
If the quantitative limits of additional U.S. note 5 to chapter 4 have been
reached, the product will be classified in subheading 0401.30.2500, HTS, and
will be dutiable at 88.5 cents per liter. In addition, products classified
in subheading 0401.30.2500, HTS, will be subject to additional duties based
on their value, as described in subheadings 9904.04.01 - 9904.04.08, 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