CLA-2-04:RR:NC:2:231 C81266

Mr. Steve DeCastro
All-Ways Forwarding International, Inc.
Hemisphere Center
U.S. Routes 1-9 South
Newark, NJ 07114

RE: The tariff classification of canned dairy cream from Denmark.

Dear Mr. DeCastro:

In your letter, dated October 27, 1997, you have requested a tariff classification ruling on behalf of your client, Galaxy Trading Company, Ramsey, NJ. The product is called, "Danish Dairy Cream." The ingredients are 99 percent pasteurized cow's cream, and one percent vegetable thickening agents E 471 (monoglycerides and diglycerides of edible fatty acids), E 403 (sodium alginate), and E 410 (locust bean gum). The net weight is 170 grams.

The applicable subheading for "Danish Dairy Cream," if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 4, will be 0401.30.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 percent, of a fat content, by weight, not exceeding 45 percent, described in additional U.S. note 5 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 3.2 cents per liter. If the quantitative limits of additional U.S. note 5 to chapter 4 have been reached, the product will be classified in subheading 0401.30.2500, HTS, and will be dutiable at 84 cents per liter. In addition, products classified in subheading 0401.30.2500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.01 - 9904.04.08, HTS.

Importations of this product are subject to import regulations administered by various U.S. agencies. Information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

U.S. Department of Agriculture A.P.H.I.S. Veterinary Services Federal Building, Room 758 6505 Belcrest Road Hyattsville, MD 20782 Att: Dr. John Blackwell

Information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.


Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division