CLA-2-21:RR:NC:2:228 K83369
Ms. Jennifer Buckley
Dairygold USA, Inc.
13 Fairfield Avenue
Little Falls, NJ 07424
RE: The tariff classification of a food ingredient from Ireland
Dear Ms. Buckley:
In your letters dated January 6, 2004 and February 18, 2004 you requested a tariff classification ruling.
Additional information was submitted via facsimile transmission on March 2, 2004 and March 5, 2004. MPC 43 and MPC 44 are composed of sodium caseinate, anhydrous milk fat, and whey protein concentrate. Analytical data you provided indicates WPC contains 45 percent fat and 43 percent protein, and MPC 44 contains 49 percent fat and 44 percent protein. The products will be imported in 10 to 20-kilogram bags, and used as an ingredient in the production of soups, sauces, ice cream, and a variety of other foods.
The applicable subheading for MPC 43 and MPC 44, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… containing over 10 percent by weight of milk solids…other, dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the products will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS
This ruling is being issued under the provisions of Part 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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division