CLA-2-19:RR:NC:2:228 G81581
Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of food ingredients from the Netherlands
Dear Mr. Kelly:
In your letter dated August 23, 2000, on behalf of Newtown Foods USA, Newtown, PA, you requested a tariff classification ruling.
Samples, ingredients breakdowns, and a production flow chart were submitted with your letter. The samples were examined and disposed of. Vana-Dulce, described as “caramelized condensed milk powder (dulce de leche),” is a brown, granular material said to be composed of 66 percent sugars, 24 percent whole milk solids, 8 percent skimmed milk solids, and 2 percent moisture. It will be imported in 25-kilogram, plastic-lined paper bags, and used in the food industry as an ingredient in a variety of foods, particularly ice cream. Vana-Cappa, described as a “cappuccino base,” is a white powder said to be composed of 60 percent glucose syrup, 23 percent vegetable fat, 9.5 percent skim milk powder, 5.5 percent sodium caseinate, and 2 percent stabilizer. Vana-Cappa will be imported in plastic-lined paper bags.
The applicable subheading for the Vana-Dulce, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…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 16 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 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.
The applicable subheading for the Vana-Cappa will be 2106.90.9973, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…preparations for the manufacture of beverages…other. The rate of duty will be 6.4 percent ad valorem.
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