CLA-2-19:OT:RR:NC:N4:228
Ms. Alexandra Hargreaves
Lick Warehouse
Level 2 South, New England House
New England Street
Brighton, BN1 4GH United Kingdom
RE: The tariff classification of a yogurt base product from Germany
Dear Ms. Hargreaves:
In your letter dated February 12, 2016, you requested a tariff classification ruling.
An ingredients breakdown, product specification sheet, manufacturing process steps, label artwork, and samples accompanied your letter. The samples were examined and disposed of. “Lick Frozen Yogurt Mix,” Product Code L020, is a white liquid, not itself frozen, put up in modified atmosphere packaging, one kilogram, net weight, SIG cardboard combi block carton with a plastic screw top. The product is said to contain approximately 77 percent skimmed milk, 16 percent sugar, 6 percent skimmed milk powder, and less than one percent each of ABT – 10 cultures, and trace amounts of stabilizers (starch, inulin, citrus fiber, locust bean gum, and pectin). The yogurt base is said to be manufactured in two stages: one by first mixing the skimmed milk, sugar, skimmed milk powder, and stabilizers. The resulting blend is heated to 65°C, homogenized, then heated to 95°C for five minutes, after which the cultures are added, the mixture incubated causing fermentation to occur. The blend is cooled down to 5°C. In stage two, more stabilizer mix is dispersed in the blend, heated to 75°C, homogenized and heated to 95°C then cooled down to 5°C and packaged. The product is designed for use in ice cream machines to produce soft serve frozen yogurt.
The applicable subheading for the yogurt base product, if imported in quantities that fall within the limits described in additional U.S. not 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for . . . food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, 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 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. 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.
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 https://hts.usitc.gov/current.
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 Hadley at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division