CLA-2-04:S:N:N7:231 898213
9904.10.03
Mr. Roger Steinkamp
La Paysanne, Inc.
Rt 3 Box 10
Hinkley, MN 55037
RE: The tariff classification of whole sheep's milk from Canada.
Dear Mr. Steinkamp:
In your letter dated May 12, 1994 you requested a tariff
classification ruling.
The product is described as whole sheep's milk with a
butterfat content of 4.5 to 9 percent. It will be imported frozen,
in 4 gallon lined buckets.
The applicable subheading for the sheep's milk will be
0401.20, 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 1 percent but not exceeding 6 percent. For not
over 11,356,234 liters entered in any calendar year, this sheep's
milk is classifiable in subheading 0401.20.2000, HTS. The general
rate of duty will be 0.5 cents per liter. When 11,356,236 liters
of milk have been entered in any calendar year, sheep's milk is
classifiable in subheading 0401.20.4000, HTS, as other milk entered
outside the tariff rate quota. The general rate of duty will be
1.7 cents per liter.
Alternatively, the applicable subheading for sheep's milk with
a fat content, by weight, exceeding 6 percent will be 0401.30,
(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. The rates
of duty set forth in subheading 0401.30.10 and 0403.90.10 apply to
the first 5,678,118 liters of fluid milk and sweet or sour cream,
of a fat content by weight exceeding 6 percent but not exceeding
45 percent, entered under both subheadings combined in any calendar
year. For not over 5,678,118 liters entered in any calendar year,
this sheep's milk is classifiable in subheading 0401.30.1000, HTS.
The general rate of duty will be 3.2 cents per liter. When
5,678,118 liters of milk have been entered in any calendar year,
sheep's milk is classifiable in subheading 0403.30.3000, HTS, as
other milk entered outside the tariff rate quota. The general rate
of duty will be 15 cents per liter.
Articles classifiable in HTS subheading 0401.30.1000, HTS are
subject to the quota quantity restrictions listed in subchapter
IV of Chapter 99 in HTS subheading 9904.10.03, which limit the
amount of such milk which may be imported each year into the United
States. Milk and cream, fluid or frozen, fresh or sour, containing
over 6 percent but not over 45 percent by weight of butterfat may
be imported into the United States only from New Zealand.
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