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853861 85 Ruling Active

The tariff classification of "Nestle" REDUCED CREAM from NewZealand.

Issued July 23, 1990 by U.S. Customs and Border Protection.

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85 853861 (July 23, 1990)

Tariff classification

HTS codes: 0401.30.1000, 9904.10.03

Headings: 0401, 9904

Product description

The tariff classification of "Nestle" REDUCED CREAM from NewZealand.

CBP rationale

The applicable subheading for "Nestle" REDUCED CREAM will be 0401.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Milk and cream, not concentrated nor containing added sugar or other sweetening matter".

Full text

NY 853861 July 23, 1990 CLA-2-04:S:N:N1:229 CATEGORY: Classification TARIFF NO.: 0401.30.1000 (9904.10.03) Mr. Bassem A. Jarrar General Manager United Food Distributors, Inc. P.O. Box 162 Chantilly, VA 22022 RE: The tariff classification of "Nestle" REDUCED CREAM from New Zealand. Dear Mr. Jarrar: In your letter dated June 21, 1990, you requested a tariff classification ruling. The product in question is a canned cream, labeled as "Nestle" REDUCED CREAM, consisting of cream, water, non fat milk solids, stabilizers, and an acidity regulating ingredient. This cream is packaged in shelf-stable tins having a net weight of 250 grams (about 8.75 ounces). Laboratory analysis indicates that the product contains 20.5 percent fat on an "as-is" basis. The applicable subheading for "Nestle" REDUCED CREAM will be 0401.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Milk and cream, not concentrated nor containing added sugar or other sweetening matter"...Of a fat content by weight exceeding 6 percent:...Of a fat content by weight not exceeding 45 percent:...Described in additional U.S. note 1(a) to this chapter. The rate of duty will be 3.2 cents per liter. Articles classifiable in HTS subheadings 0401.30.1000 and 0403.90.10 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.03, which limits the amount of such products which may be imported from New Zealand to an annual quota quantity of 5,678,117 liters. 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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