CLA-2-04:OT:RR:NC:N2:231
Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Ave, Suite 208
Jamaica, NY 11434
RE: The tariff classification of a fermented milk powder from Ireland.
Dear Mr. Spoto:
In your letter dated October 6, 2014, you requested a tariff classification ruling on behalf of the Irish Dairy Board.
A sample identified as “skimmed milk yogurt powder” was submitted for our examination. It is a fine, pale-yellow powder lacking a noticeable odor. A specification sheet, manufacturing flow chart and a written discussion of the product also accompanied the sample.
The product is made by first inoculating fresh pasteurized skim milk with “yogurt cultures” of undisclosed species. The cultured milk is then heated and incubated until the desired pH is reached. The resulting liquid is then pasteurized to deactivate the culture. The product is then evaporated and spray-dried, resulting in a “powder that no longer has any amount of yogurt culture remaining.” The culturing process is said to be intended to reach a target pH in order to obtain a flavor profile that is “reminiscent of natural yogurt,” and the product is said to hold this flavor profile following the deactivation of the culture.
The submitted product discussion indicates that the powder is not soluble and “cannot be directly rehydrated to manufacture any fresh product including yogurt.” However, the powder is said to be used in the manufacture of a meal-replacement beverage, wherein it serves to provide protein and a tangy yogurt flavor.
The product has a pH of approximately 4.8, and typically contains 4% moisture, 1% milk fat, 34-35% protein and 44.5% lactose.
You have suggested that the product might be classifiable in subheadings 0404.90.30/ 0404.90.50, Harmonized Tariff Schedule of the United States (HTSUS), which provide for non-enumerated dairy products consisting of natural milk constituents. However, since the product consists of milk that has been fermented and concentrated, we find that it is more appropriately classified elsewhere.
The applicable subheading for the above-described “skimmed milk yogurt powder,” if entered under quota, will be 0403.90.9000, HTSUS, which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: other: other: other: described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 20% ad valorem.
The applicable subheading for the above-described “skimmed milk yogurt powder,” if entered outside the quota, will be 0403.90.9500, HTSUS, which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: other: other: other: other. The rate of duty will be $1.034 per kilogram plus 17% ad valorem. Products classifiable in subheading 0403.90.9500, HTSUS, may also be subject to additional safeguard duties based upon their value, as set forth in subheadings 9904.04.50—9904.04.58, 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 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) 734-3277
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.
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