CLA-2-19:RR:NC:2:228 A86817
Ms. Maureen D. Pearson
Katten Muchin & Zavis
525 West Monroe Street
Chicago, IL 60661-3693
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a food product from Mexico; Article 509
Dear Ms. Pearson:
In your letter dated October 3, 1996, on behalf of Kerry Ingredients International, Beloit, WI, you requested a ruling on the status of a food product from Mexico under the NAFTA.
The product, "Beatreme 30," is described as a dry product composed of whey (containing 6 percent butterfat), whole milk solids (containing 25 percent butterfat), butter solids, and sodium caseinate. The actual quantity of each ingredient may vary. The item may be produced using from 29 to 32.5 percent whey, from 27 to 29 percent whole milk solids, from 19 to 21 percent butter solids, and from 17.5 to 25 percent sodium caseinate. Depending on the formula used, the overall butterfat content will range from 27.5 percent to 30.2 percent. Beatreme 30 will be sold to food manufacturers for use as an ingredient in the production of snack food seasonings, cheese powder, sauces, ice cream, and baked goods. At least one, and perhaps all four ingredients, will be sourced from non-NAFTA countries. In Mexico, the ingredients will be liquefied, pasteurized, homogenized, and spray dried.
The applicable tariff provision for Beatreme 30 will be 1901.90.2800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included...other...dry mixtures containing less than 31 percent by weight of butterfat and consisting of not less than 17.5 percent by weight each of sodium caseinate, butterfat, whey solids containing over 5.5 percent by weight of butterfat, and dried whole milk, but not containing dried milk, dried whey or dried buttermilk any of which contain 5.5 percent or less by weight of butterfat. The general rate of duty will be 0.42 cents per kilogram.
Each of the non-originating materials used to make Beatreme 30 has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/19. Beatreme 30 will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
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 Stanley Hopard at 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division