CLA-2-19:R:N2:228 815447
Mr. James J. Kelly
Barthco International, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of infant formulas from Canada and Ireland
Dear Mr. Kelly:
In your letters dated September 5, 1995 and September 27, 1995, on behalf of Wyeth-Ayerst Laboratories, Philadelphia, PA, you requested a tariff classification ruling.
Ingredients breakdowns were submitted with your first letter. Samples of U.S.-manufactured products were submitted with earlier correspondence. The samples were examined and disposed of. "Bonamil" and "SMA" infant formulas are produced in powder, liquid concentrate, and ready-to-feed forms. Bonamil powder consists of 36.8 percent lactose, 35.1 percent milk, 27.5 percent oil blend, and .6 percent vitamins and minerals. Bonamil liquid concentrate is 75.9 percent water, 9 percent lactose, 8.2 percent milk, 6.6 percent oil blend, and .3 percent vitamins and minerals. Bonamil ready-to-feed contains 87.6 percent water, 4.7 percent lactose, 4.2 percent milk, 3.4 percent oil blend, and .1 percent vitamins and minerals. SMA powder is composed of 45.6 percent lactose, 27.2 percent oil blend, 25.9 percent milk, and .3 vitamins and minerals. SMA concentrate is 76.1 percent water, 14.8 percent milk and whey, 6.6 percent oil blend, 2.1 percent lactose, and .4 percent vitamins and minerals. SMA ready-to-feed contains 87.8 percent water, 7.56 percent milk and whey, 3.4 percent oil blend, one percent lactose, and .2 percent vitamins and minerals. The powder products are packaged in cans holding one pound, net weight, the concentrate in cans holding 13 fluid ounces, and the ready-to-feed formulas in cans holding one quart.
The applicable subheading for the Bonamil powder, SMA powder, and SMA concentrate, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 19, will be 1901.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...preparations for infant use, put up for retail sale... containing over 10 percent by weight of milk solids...other...infant formula containing oligosaccharides...described in additional U.S. note 2 to this chapter and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 19 have been reached, these products will be classified in subheading 1901.10.3000, HTS, and dutiable at the rate of $1.187 per kilogram plus 17.1 percent ad valorem. In addition, products of Ireland, classified in subheading 1901.10.3000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.19.01 to 9904.19.09, HTS.
The applicable subheading for the Bonamil ready-to-feed, Bonamil concentrate, and SMA ready-to-feed, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 19, will be 1901.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404... preparations for infant use, put up for retail sale... other...infant formula containing oligosaccharides...described in additional U.S. note 2 to this chapter and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 19 have been reached, these products will be classified in subheading 1901.10.7500, HTS, and dutiable at the rate of $1.187 per kilogram plus 17.1 percent ad valorem. In addition, products of Ireland, classified in subheading 1901.10.7500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.19.01 to 9904.19.09, HTS.
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