CLA-2-04:OT:RR:NC:N2:231
Ms. Dianne Hollis
DairiConcepts, L.P.
3253 E. Chestnut Expressway
Springfield, MO 65802
RE: The tariff classification of dried cream products and a flavor enhancer from Canada or Mexico.
Dear Ms. Hollis:
In your letter dated May 30, 2014, you requested a tariff classification ruling. Product information sheets pertaining to five items accompanied your request.
Item #38140, “Dried Sweet Cream Product,” is described as a free-flowing, creamy-white powder with the flavor of cream. It will be imported and sold in bulk to food manufacturers as a cream substitute for use in soups, sauces, seasonings, boxed potato and pasta dinners, snacks, confections, baked goods, etc. The ingredients are cream (70-75%), nonfat milk (24-29%), soy lecithin (<2%) and silicon dioxide (<2%). The fat content is 70-74%, and the moisture content is 2% (maximum).
Item #38199, “Crème Delite,” is also described as a free-flowing, creamy-white powder with the flavor of cream. It will be imported and sold in bulk to food manufacturers for the same types of applications described above. The ingredients are cream (45-55%) and nonfat milk (45-55%). The fat content is 40-44%, and the moisture content is 3% (maximum).
The applicable subheading for the “Dried Sweet Cream Product” (#38140) and the “Crème Delite” (#38199), if entered under quota, will be 0402.21.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent: not containing added sugar or other sweetening matter: other: described in additional U.S. Note 9 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 13.7 cents per kilogram.
The applicable subheading for the “Dried Sweet Cream Product” (#38140) and the “Crème Delite” (#38199), if entered outside the quota, will be 0402.21.9000, HTSUS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent: not containing added sugar or other sweetening matter: other: other. The general rate of duty will be $1.556 per kilogram.
Item #36490, “Savory Flavor Enhancer,” is a powder that is said to contain 48-52 percent cultured whole milk, 45-49 percent maltodextrin and 2-4 percent milk protein concentrate. It will be imported and sold in bulk to food manufacturers for use in soups, sauces, dips, meal kits, salty snacks and snack crackers. It contains 50-55 percent dairy solids, 11-15 percent butterfat, and a maximum of 4 percent moisture.
The applicable subheading for the “Savory Flavor Enhancer” (#36490), 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 general 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 general rate of $1.035 per kilogram plus 13.6 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
Email: [email protected]
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 the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Your inquiry does not provide enough information for us to give a classification ruling on item #30206, “Supernatural Cheese Ingredient 3X Aged Cheddar Type,” or item #35413, “Queso Cremoso.”
With regard to item #30206, please provide a sample of the product and give more details on the process by which the cheeses, water, salt and flavor are combined to form an adequately homogeneous mixture. Is this an emulsification process during which the cheeses are melted? Is the salt ordinary sodium chloride, and does it aid in that process? Are all the constituent cheeses of the Cheddar type? If not, please give a percentage breakdown of all types used.
With regard to item #35413, Queso Cremoso, being sold in bulk to food manufacturers for use in dry blends and oil slurries as a seasoning for snack foods, what exactly is the composition of dry blends, and oil slurries?
Is the Queso Cremoso mixed with the dry blends and oil slurries to become a seasoning?
If so, what percentage of the finished seasoning is the Queso Cremoso?
How is the seasoning applied to the snack foods? Is it mixed in with the dough, or applied to the outer surface of the snack food?
When the above information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter and all pertinent product information sheets.
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 Nathan Rosenstein at the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division