CLA-2-17:OT:RR:NC:N2:228
Mr. Rick Schlondrop
Brenntag Great Lakes, LLC
4420 N. Harley Davidson Ave.
Wauwatosa, WI 53225
RE: The tariff classification of food ingredients from the Netherlands
Dear Mr. Schlondrop:
In your letter dated April 15, 2013 you requested a tariff classification ruling.
Product samples, ingredient breakdowns, product specifications, and manufacturing flow charts accompanied your letter. The samples were examined and disposed of. Vana-Cappa 26Y (product no. 650937) is an off white powder said to contain 73.25 percent skimmed milk powder, 25.75 percent refined hardened coconut oil, and 1 percent disodium phosphate as a stabilizer. Vana-Cappa B03 (product no. 594977) is a creamy/white powder said to contain 88.25 percent maltodextrine (dextrose equivalent of 18), 7.5 percent modified starch, and 4.25 percent silicon dioxide, a flowing agent. It was stated in your eMail dated May 22, 2013 that Vana-Capa B03 has a dextrose equivalent of 18 percent. Both products are described as a cappuccino base that is sold to retailers who would be blending them with other ingredients before selling the finished product in the consumer market place.
In your letter, you suggested that the Vana-Cappa B03 may fall in subheading 3505.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other dextrins. Based on the Explanatory Notes (ENs) to the HTSUS, EN 35.05 states, “This heading does not cover: (b) Starch degradation products (e.g. dextrins) with a reducing sugar content, expressed as dextrose on the dry substance, exceeding 10% (heading 17.02).” Based on the reducing sugar content as a percentage of dextrose is 18 percent, Vana-Cappa B03 will be classified elsewhere.
The applicable subheading for the Vana-Cappa 26Y (product no. 650937), 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 . . . diary 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 Vana-Cappa B03 (product no. 594977) will be subheading 1702.90.9000, HTSUS, which provides for other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Other . . . other . . . other . . . other. The rate of duty will be 5.1 percent ad valorem.
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 ww.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 Vana-Cappa 26Y, contact National Import Specialist Bruce N. Hadley, Jr. at (646) 733-3029. If you have any questions regarding Vana-Cappa B03, contact National Import Specialist Frank Troise at (646) 733-3031.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division