864524 86 Ruling Active

The tariff classification of CLOTTED CREAM from England.

Issued August 8, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9904.10.21, 0401.30.4000

Headings: 0401, 9904

Product description

You describe the product in question as a kind of Devon Cream. A sample of this cream, packed in a two kilo plastic tray in a retail box labeled CLOTTED CREAM, consisted of a soft, yellow cream product with a moist, curd-like texture and a bland, buttery taste. An analysis by the Customs Laboratory indicates that this product contains, by weight, 64.7 percent milk fat (96.5 percent on a dry basis), 33 percent moisture, and 0.17 percent salt, with a pH of 7.0.

CBP rationale

The applicable subheading for this CLOTTED CREAM will be 0401.30.4000, 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 864524 August 8, 1991 CLA-2-04:S:N:N1:229-864524 CATEGORY: Classification TARIFF NO.: 0401.30.4000 (9904.10.21) Mr. Gerd Stern Infood Post Office Box 98 Tenafly, NJ 07670 RE: The tariff classification of CLOTTED CREAM from England. Dear Mr. Stern: In your undated letter, received by this office on June 21, 1991, you requested a tariff classification ruling. You describe the product in question as a kind of Devon Cream. A sample of this cream, packed in a two kilo plastic tray in a retail box labeled CLOTTED CREAM, consisted of a soft, yellow cream product with a moist, curd-like texture and a bland, buttery taste. An analysis by the Customs Laboratory indicates that this product contains, by weight, 64.7 percent milk fat (96.5 percent on a dry basis), 33 percent moisture, and 0.17 percent salt, with a pH of 7.0. The applicable subheading for this CLOTTED CREAM will be 0401.30.4000, 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:... Other. The rate of duty will be 12.3 cents per kilogram. Articles classifiable in HTS subheading 0401.30.4000 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.21, which limits the amount of such products which may be imported from all countries to an annual quota quantity of 320,689 kilograms. Additionally, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered for consumption into the United States. Importations of these products are subject to import regulations administered by various U.S. agencies. Information regarding applicable regulations, (especially, the Import Milk Act), administered by the U.S. Food and Drug Administration may be addressed to that Agency at the following location: U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, D.C. 20204 Information regarding applicable regulations administered by the U.S. Department of Agriculture, Animal and Plant Health Inspection Service (APHIS), Veterinary Services, may be addressed to that Agency at the following location: U.S. Department of Agriculture A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →