CLA-2-19:OT:RR:NC:N2:231
Ms. Athanasia Ntoufa
N.E.A. Ltd – Farma Pierias
4th km Katerinis – NEA Efessou Road Katerini, P.C. 60100
Greece
RE: The tariff classification of Yogurt Substitute with Vegetable Fat from Greece
Dear Ms. Ntoufa:
In your letter dated March 13, 2019, you requested a tariff classification ruling on behalf of Sirob Imports Inc., (New York, NY). You did not provide a sample for our review.
The subject merchandise is Fino Yogurt Substitute with Vegetable Fat. The product is composed of water, palm kernel oil (vegetable fat), dehydrated skimmed cow milk, milk protein, modified starch, gelatin, yogurt culture, mono-and-diglycerides of fatty acids (emulsifiers), and potassium sorbate (preservative). You state that the manufacturing process consists of three stages. The first stage is comprised of the blending of all ingredients with the exception of the palm kernel oil, potassium sorbate and yogurt culture. The second stage involves adding the palm kernel oil and potassium sorbate to the mixture that is then homogenized and pasteurized. Lastly, the pasteurized product is placed in designated tanks to cool at 42 degrees Celsius before the yogurt culture is folded in to allow the fermentation process to ensue. Upon the completion of the fermentation process, the product is subsequently texturized via an unspecified mechanical method, passed through a packaging machine, and cooled at a temperature of 2-6 degrees Celsius. Fino Yogurt Substitute with Vegetable fat, which will be imported in 5-kilogram plastic containers, will be sold to the food service sector for use in restaurants and other similar establishments.
The applicable subheading for the Yogurt Substitute with Vegetable Fat, if entered under quota, will be 1901.90.6100, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…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.
The applicable subheading for the Yogurt Substitute with Vegetable Fat, if entered outside the quota, will be 1901.90.6200, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…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: Other. The rate of duty will be $1.035 per kilogram plus 13.6 percent ad valorem.
In addition, products classified in subheading 1901.90.6200, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTSUS.
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 telephone number (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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division