CLA-2-04:S:N:N7:231 814054
Mr. Stephen Waldman
Westhill Dairy Inc.
60 Brisbane Road
Downsview, Ontario M3J 2K2
Canada
RE: The tariff classification of fermented milk from Canada.
Dear Mr. Waldman:
In your letter, dated August 15, 1995, you have requested a
tariff classification ruling.
The merchandise, called "Maslanka," is fermented milk. The ingredients
are pasteurized skim milk (96.6 percent), pasteurized cream (3.2 percent),
and bacterial culture (0.5 percent).
The manufacture is performed thus: First, milk and cream are
homogenized and pasteurized. The product is cooled, bacterial cultures are
added, it is packed in cups and held until a pH of 4.6 is reached (12 - 15
hours), and it is cooled. The fermented milk is packaged in 32 ounce plastic
cups.
The applicable subheading for "Maslanka" will be 0403.90.8500,
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, fermented milk other than dried fermented milk or
other than dried milk with added lactic ferments. The general rate of duty
will be 19.5 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 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