CLA-2-04:RR:NC:2:231 I88158
Mr. Jeffrey Wilkinson
DBA Simply Sublime Foods
1280 Olive Drive, Suite 136
Davis, CA 95616
RE: The tariff classification of nonfat dairy, whipped topping from Canada.
Dear Mr. Wilkinson:
In your letter, dated November 5, 2002, you requested a tariff classification ruling.
The merchandise, “Crema Italia!” brand “Cappuccino Foam,” is comprised of skim milk packed in aerosol spray cans. The ingredients are 97.519 percent fat free skim milk, 2.45 percent whey protein, and .031 percent carrageenan. The skim milk portion of the product contains, by weight, 90.5 percent water, 5.1 percent lactose, 3.6 percent protein, 0.7 percent ash, and 0.1 percent fat. The fat free skim milk has not been concentrated, condensed or evaporated. The whey protein and carrageenan act as foam stabilizers and provide the texture of the whipped topping. The net weight is 14 fluid ounces.
The applicable subheading for “Cappuccino Foam” will be 0401.10.0000, 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, not exceeding 1 percent. The general rate of duty will be 0.34 cents per liter.
Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:
Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857
Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
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 (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division