The tariff classification of infant food preparations from Sweden

NY A80429 March 13, 1996 CLA-2-19:RR:NC:FC:228 A80429 CATEGORY: Classification TARIFF NO.: 1901.10.3500; 1901.10.4000 Ms. Cathy Sibirzeff The Swedish Valling Company P.O. Box 713 Old Greenwich, CT 06870 RE: The tariff classification of infant food preparations from Sweden Dear Ms. Sibirzeff: In your letter dated February 15, 1996 you requested a tariff classification ruling. Ingredients breakdowns for three products were included with your letter; one sample was submitted during a meeting with the National Import Specialist on February 14, 1996. "Semper Valling" 1,2, and 3 are white powders. When mixed with water, a porridge is created, intended as a fortified, dietary supplement for infants at various stages of development. Valling 1 is for infants aged 4 to 6 months, Valling 2 is for children 6 to 8 months of age, and Valling 3 for youngsters 8 months of age and older. Ingredients common to all products are demineralized whey powder, skimmed milk powder, and vegetable oil. Valling 1 also contains rice starch, Valling 2 has added oat flour and wheat flour, and Valling 3 contains oat, wheat, graham, and rye flour. Semper Valling is put up for retail sale, four paper pouches of the mixture, and a measuring cup, in a cardboard box. The applicable subheading for the three Valling infant food products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.10.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa...preparations for infant use, put up for retail sale...containing over 10 percent by weight of milk solids...other...dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the products will be classified in subheading 1901.10.4000, HTS, and dutiable at the rate of 16.6 percent ad valorem plus $1.156 per kilogram. In addition, products classified in subheading 1901.10.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, HTS. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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