CLA-2-19:RR:NC:2:228 H82695
Mr. Victor Bruzzone
Bruzzone Shipping Inc.
530 Burnside Avenue
Inwood, NY 11696
RE: The tariff classification of a bakery ingredient from Argentina.
Dear Mr. Bruzzone:
In your letters dated April 25, 2001 and June 7, 2001, on behalf of Patagonia Foods, you requested a tariff classification ruling.
The sample submitted with your first letter was examined and disposed of. The Caramel Mix is a brown colored, thick liquid composed of 73.82 percent skim milk, 15.94 percent sugar, 5.77 percent butterfat, 3.98 percent corn syrup, and less than one percent each of caramel color, agar-agar, potassium sorbate, sodium bicarbonate, ethyl vanilla, and lactase. Before use, the product must be combined with another ingredient such as cream, cream cheese, sour cream, pastry cream and fruit pastes. It is sold to food manufacturers and bakeries and used as an ingredient in baked products such as cakes, muffins, Swiss rolls, pastries, crepes, pancakes, and desserts.
The applicable subheading for the Caramel Mix, 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, other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general 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.
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