CLA-2-19:OT:RR:NC:N2:231
Ms. Sandra Bastien
Laboratoires C.O.P. Inc.
15 Rue Jos-Montferrand
Gatineau J8X 0C2
Canada
RE: The tariff classification of a Strawberry Cheesecake Mix from Canada
Dear Ms. Bastien,
In your letter dated February 21, 2022, you requested a tariff classification ruling.
The subject merchandise is Strawberry Cheesecake Mix. The product is composed of milk protein isolate, Greek yogurt powder (milk protein concentrate, skim milk powder, lactic acid, citric acid, and bacterial culture), cream cheese powder (cream, skim milk powder, salt, guar gum, and locust bean gum), natural flavors, gelatin (pork), dehydrated strawberries, sea salt, sucralose non-nutritive sweetener, and silicon dioxide. In response to an email request, you stated that the product has a milk solids content of 90 percent. The end user is instructed to pour three fluid ounces of very hot water into a bowl, whisk in a packet of the contents, and refrigerate until firm. The product will be marketed as a dessert and source of protein for those on weight loss programs and packed in a retail box containing seven sealed plastic airtight packets. The Strawberry Cheesecake Mix will be sold to a company for distribution to weight management clinics.
The applicable subheading for the Strawberry Cheesecake Mix, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, 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.
If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.6200, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.6200, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division