CLA-2-04:S:N:N7:231 813696
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, "Prealpi," is low fat, low cholesterol cooking cream. It
will be used by consumers, food services, and the catering industry for
cooking applications. In your correspondance you state that the ingredients
will be milk fat (20 percent minimum), and non-fat milk solids (8 percent).
The manufacturing process is comprised of the following steps: First,
cream is churned into butter. The butter undergoes AMF, decholesteroliza-
tion, emulsion, 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 "Prealpi," 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