CLA-2-04:RR:NC:2:231 E83139
Mr. Bill Helms
Schmidt, Pritchard and Company, Inc.
9801 West Lawrence Avenue
Schiller Park, IL 60176
RE: The tariff classification of Danish cream from Denmark.
Dear Mr. Helms:
In your letter, dated June 2, 1999, you have requested a tariff classification ruling on behalf of your clients, MD Foods USA, Inc., Union, NJ and Ziyad Brothers, Cicero, IL.
The merchandise is described thus:
1. Item #91384, "Puck Cream With Strawberry," is strawberry flavored Danish cream. The ingredients are fresh cream, sugar, vegetable thickeners (E471 made from soybean oil, E401, and E410), natural strawberry flavoring, salt, and coloring (E110 and E129). The butterfat content is 23 percent. The product is solely preserved by sterilization. It is packed in cylindrical tins (with snap tops) that measure 2 15/16 inches in diameter and 2 inches in height. The net weight is 6 ounces (170 grams).
2. Item #91365, "Puck Cream With Honey," is honey flavored Danish cream. The ingredients are fresh cream, sugar, honey, vegetable thickeners (E471 made from soybean oil, E401, and E410), and salt. The butterfat content is 23 percent. The product is solely preserved by sterilization. It is packed in cylindrical tins (with snap tops) that measure 2 15/16 inches in diameter and 2 inches in height. The net weight is 6 ounces.
3. Item #91379, "Puck Cream Pure and Natural," is plain flavored Danish cream. The ingredients are fresh cream made from cow's milk, butterfat (minimum 23 percent), vegetable thickeners (soybean oil, sodium alginate, and locust bean gum), and salt. The product is solely preserved by sterilization. It is packed in cylindrical tins (with snap tops) that measure 2 15/16 inches in diameter and 2 inches in height. The net weight is 6 ounces.
If entered under quota, the applicable tariff provision for "Puck Cream With Honey" (item #91365) and "Puck Cream Pure and Natural" (item #91379) will be 0402.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, other, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem.
If entered outside the quota, the applicable tariff provision for "Puck Cream With Honey" (item #91365) and "Puck Cream Pure and Natural" (item #91379) will be 0402.99.9000, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, other, other. The rate of duty will be 47.7 cents per kilogram, plus 15.3 percent ad valorem. In addition, products classified in subheading 0402.99.9000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01.
If entered under quota, the applicable tariff provision for "Puck Cream With Strawberry" (item #91384) will be 1901.90.4200, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa...not elsewhere specified or included...other, dairy products described in additional U.S. note 1 to chapter 4, dairy preparations containing over 10 percent by weight of milk solids, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem.
If entered outside the quota, the applicable tariff provision for "Puck Cream With Strawberry" (item #91384) will be 1901.90.4300, HTS, and will be dutiable at US $1.065 per kilogram, plus 14 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (212) 637-7064.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division