CLA-2-19:OT:RR:NC:N2:231
Ms. Charlene Riley
John A. Steer Company
331 Main Street
Metuchen, NJ 08840
RE: The tariff classification of Chocolate Protein Pudding from Finland
Dear Ms. Riley:
In your letter dated September 1, 2022, you requested a tariff classification ruling on behalf of your client, Valio USA Inc. (Parsippany, NJ).
The subject product is Valio PROfeel® Protein Pudding. The product is composed of milk protein concentrate, skimmed milk, low-fat cocoa powder, chocolate, modified corn starch, carrageenan, acesulfame potassium, sucralose, flavors, salt, and lactase enzyme. The chocolate flavored ready-to-eat pudding item will be imported in cups with a net weight of 180 grams.
The applicable subheading for the Valio PROfeel® Protein Pudding will be 1901.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract… 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: Puddings ready for immediate consumption without further preparation.” The rate of duty will be Free.
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).
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