CLA-2-21:RR:NC:2:228 F84454
Mr. Arthur Rappaport
15 Colonel Sheldon Lane
Pound Ridge, NY 10576
RE: The tariff classification of a food ingredient from Australia
Dear Mr. Rappaport:
In your letter dated March 13, 2000 on behalf of Excelpro Manufacturing Corporation, Los Angeles, CA, you requested a tariff classification ruling.
The product, Excel Color, is a material used as a color ingredient in pasteurized process American cheese. It is composed of 97.3 percent butter oil and 2.7 percent “Roche Solution 73 Carotinal,” the latter a product consisting of 30 percent beta carotene and 70 percent Beta A.P.O. 8’ carotenal. Excel Color will be imported in 55 gallon drums.
The applicable subheading for Excel Color, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included….other…other…containing over 10 percent by weight of milk solids…other, dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 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 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.
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 Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division