CLA-2-04:OT:RR:NC:N2:228
Mr. John Bentz
Universal Logistics Solutions
2500 W Higgins Road, Suite 140
Hoffman Estates, IL 60169
RE: The tariff classification of a whipped cream topping from Belgium
Dear Mr. Bentz:
In your letter dated February 20, 2013, you requested a tariff classification ruling on behalf of Friesland Campina, Belgium.
Ingredients breakdowns accompanied your inquiry. Additional information was provided via an email transmission dated March 7, 2013. The subject whipped cream topping is said to be available in six different options (formulations) packaged in aerosol cans. Option 1 is composed of approximately 62 percent skim milk, 16 percent vegetable oil blend, 14 percent cream (42 % fat), 7 percent sugar, 2 percent dry glucose syrup, and less than 1 percent each mono- & diglycerides of fatty acids, carrageenan, and flavor. Option 2 consists of approximately 48 percent skim milk, 37 percent cream (42% fat), 8 percent sugar, 7 percent vegetable oil blend, and less than 1 percent each mono- & diglycerides of fatty acids, carrageenan, and flavor. Option 2H contains approximately 47 percent cream (42% fat), 34 percent skim milk, 10 percent sugar, 8 percent vegetable oil blend, and less than 1 percent each mono- & diglycerides of fatty acids, carrageenan, and flavor. Option 3 consists of 57 percent skim milk, 20 percent vegetable oil blend, 15 percent water, 8 percent sugar, and less than 1 percent each of mono- & diglycerides of fatty acids, sorbitan monostearate, carrageenan, flavor, and beta-carotene. Option 3H contains 60 percent skim milk, 28 percent vegetable oil blend, 10 percent sugar, 2 percent buttermilk powder, and less than 1 percent each of mono- & diglycerides of fatty acids, sorbitan monostearate, flavor, sodium phosphate, and beta-carotene. Option 4 is composed of approximately 76 percent cream (42% fat), 13 percent skim milk, 10 percent sugar, and less than 1 percent each of mono- & diglycerides of fatty acids, and carrageenan.
The applicable subheading for the whipped cream topping prepared according to option 4, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 0402.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), 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 chapter 4 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 10 to chapter 4 have been reached, the product will be classified in subheading 0402.99.9000, HTSUS, and dutiable at the rate of 46.3 cents per kilogram plus 14.9 percent ad valorem. In addition, products classified in subheading 0402.99.9000, HTSUS, will be subject to additional duties based on their value as described in subheadings 9904.04.50 to 9904.04.58, HTSUS.
The applicable subheading for the whipped cream topping prepared according to option 1, option 2 or option 2H, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa … not elsewhere specified or included … other … 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 the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTSUS.
The applicable subheading for the whipped cream topping prepared according to option 3 or option 3H, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa … not elsewhere specified or included … other … other … dairy products described in additional U.S. note 1 to chapter 4 … other … 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 the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4700, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division