CLA-2-19:RR:NC:2:228 R00963
Ms. Nicky Molloy
Tatua Co-op Dairy Company Ltd
Private Bag 800
Morrinsville, New Zealand
RE: The tariff classification of a food ingredient from New Zealand
Dear Ms. Molloy:
In your letter dated October 18, 2004, you requested a tariff classification ruling.
An ingredients breakdown and a manufacturing flow chart were submitted with your letter. CFI 893 Frozen Lipolysed Cream, an enzyme-modified cream, is described as a smooth paste composed of 98.5 percent pasteurized cream and 1.5 percent enzyme preparation. The cream is combined with the enzyme, lipolysed, aseptically packed in metalized polyester coated bags or 1-ton containers, and frozen. It is used as an ingredient in dairy based products and high fat applications such as ice cream.
The applicable subheading for the CFI 893 Frozen Lipolysed Cream, 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 elsewhere specified or included…other…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 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division