The tariff classification of a milk-based product from Canada
Issued September 19, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1901.90.4700, 1901.90.4600
Headings: 1901
Product description
"Cool Cow," described as a whole milk alternative, is a fluid product composed of 98.5 percent skim milk, one percent partially hydrogenated vegetable oil, and less than one percent of nonfat dry milk, mono and di- glycerides, calcium caseinate, lecithin, and vitamins. The product will be packed in half-gallons, quarts, pints, and half- pints.
CBP rationale
The applicable subheading for the Cool Cow milk product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404.
Full text
NY 813928 September 19, 1995 CLA-2-19:S:N:N2:228 813928 CATEGORY: Classification TARIFF NO.: 1901.90.4600; 1901.90.4700 Mr. Pat Cory Milk-Made, Inc. 11 Grand Sttreet New York, NY 10013 RE: The tariff classification of a milk-based product from Canada Dear Mr. Cory: In your letter dated August 16, 1995 you requested a tariff classification ruling. An ingredients breakdown and a sample of the product container were submitted with your letter. "Cool Cow," described as a whole milk alternative, is a fluid product composed of 98.5 percent skim milk, one percent partially hydrogenated vegetable oil, and less than one percent of nonfat dry milk, mono and di- glycerides, calcium caseinate, lecithin, and vitamins. The product will be packed in half-gallons, quarts, pints, and half- pints. The applicable subheading for the Cool Cow milk product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, 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...dairy products described in additional U.S. note 1 to chapter 4...other...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 1901.90.4700, HTS, and dutiable at the rate of $1.187 cents per kilogram plus 15.6 percent ad valorem. 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 Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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