CLA-2-19:OT:RR:NC:N5:231
Mr. Daniel Nava
Ark Products Group Corp.
2600 E. Southlake Boulevard
Southlake, TX 76092
RE: The tariff classification of Sterilized Fat-Filled Cream from United Arab Emirates
Dear Mr. Nava:
In your letter dated October 18, 2023, you requested a tariff classification ruling.
The subject merchandise is Sterilized Fat-Filled Cream. The product consists of water, fully hydrogenated palm kernel oil, skim cow’s milk powder, stabilizers of vegetable origin, mono and diglycerides of fatty acids, locust bean gum, sodium alginate, mono and diacetyl tartaric acid esters of mono diglycerides of fatty acids, calcium carbonate, guar gum, and emulsifiers of sodium phosphate, carrageenan, and natural cream flavor. The total fat is 21 percent minimum, with a milk fat content of zero, and a nonfat milk solids content of 5 percent. The product is ready to eat as imported, with recommended uses that include cooking, dips, desserts, toppings, and pastries. The product is packaged in tin cans of 170 grams and intended for use by manufacturers and consumers.
The applicable subheading for the Sterilized Fat-Filled Cream will be 1901.90.9195, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The rate of duty will be 6.4 percent ad valorem.
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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division