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The tariff classification of "Swiss Dream Yoghurt" fromSwitzerland

Issued September 17, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.3030

Headings: 1901

Product description

The samples were disposed of. "Swiss Dream Yoghurt" is a white powder composed of 45 percent sugar, 18.8 percent dextrose, 17.6 percent skimmed milk of yoghurt, 6.7 percent starch, 4.6 percent glucose syrup, 4.1 percent gelatin, 2.4 percent water, and less than one percent each of aroma and citric acid. The mix forms the base for a cream dessert, after the addition of water and whipped cream.

CBP rationale

The applicable subheading for the dessert mix base will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404.

Full text

NY 866238 Sep 17, 1991 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1901.90.3030 Mr. M. Gubler SAIS Produktionsbetrieb Au Postfach CH-8804 Au/ZH Switzerland RE: The tariff classification of "Swiss Dream Yoghurt" from Switzerland Dear Mr. Gubler: In your letter dated August 7, 1991, you requested a tariff classification ruling. The letter was received on August 20, 1991. An ingredients breakdown and samples were submitted with earlier correspondence dated May 8, 1991. The samples were disposed of. "Swiss Dream Yoghurt" is a white powder composed of 45 percent sugar, 18.8 percent dextrose, 17.6 percent skimmed milk of yoghurt, 6.7 percent starch, 4.6 percent glucose syrup, 4.1 percent gelatin, 2.4 percent water, and less than one percent each of aroma and citric acid. The mix forms the base for a cream dessert, after the addition of water and whipped cream. The applicable subheading for the dessert mix base will be 1901.90.3030, 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...articles of milk or cream not specially provided for...other...provided for in subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

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