814054 81 Ruling Active

The tariff classification of fermented milk from Canada.

Issued September 8, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0403.90.8500

Headings: 0403

Product description

The tariff classification of fermented milk from Canada.

CBP rationale

The applicable subheading for "Maslanka" will be 0403.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa, other, other, fermented milk other than dried fermented milk or other than dried milk with added lactic ferments.

Full text

NY 814054 September 8, 1995 CLA-2-04:S:N:N7:231 814054 CATEGORY: Classification TARIFF NO.: 0403.90.8500 Mr. Stephen Waldman Westhill Dairy Inc. 60 Brisbane Road Downsview, Ontario M3J 2K2 Canada RE: The tariff classification of fermented milk from Canada. Dear Mr. Waldman: In your letter, dated August 15, 1995, you have requested a tariff classification ruling. The merchandise, called "Maslanka," is fermented milk. The ingredients are pasteurized skim milk (96.6 percent), pasteurized cream (3.2 percent), and bacterial culture (0.5 percent). The manufacture is performed thus: First, milk and cream are homogenized and pasteurized. The product is cooled, bacterial cultures are added, it is packed in cups and held until a pH of 4.6 is reached (12 - 15 hours), and it is cooled. The fermented milk is packaged in 32 ounce plastic cups. The applicable subheading for "Maslanka" will be 0403.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa, other, other, fermented milk other than dried fermented milk or other than dried milk with added lactic ferments. The general rate of duty will be 19.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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