A84220 A8 Ruling Active

The tariff classification of a fat filled milk product from Holland

Issued June 13, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.6600, 2106.90.6400

Headings: 2106

Product description

A specification sheet was submitted with your letter. Vana-Lata 70H is described as a "fat filled milk product" composed of 67 percent hardened vegetable fat, 29 percent skimmed milk powder, 3 percent emulsifier, and one percent stabilizer. This product will be packed in plastic-lined multiwall paper bags containing 25 kilograms, net weight, and used as an ingredient in the manufacture of dry soups, sauces, and other human food products.

CBP rationale

The applicable subheading for the fat filled milk product, Vana-Lata 70H, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.

Full text

NY A84220 June 13, 1996 CLA-2-21:RR:NC:FC:228 A84220 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Ed Werkmeister Hoogwegt U.S., Inc. 1113 S. Milwaukee Ave., Suite 200 P.O. Box 459 Libertyville, IL 60048-0459 RE: The tariff classification of a fat filled milk product from Holland Dear Mr. Werkmeister: In your letter dated May 30, 1996 you requested a tariff classification ruling. A specification sheet was submitted with your letter. Vana-Lata 70H is described as a "fat filled milk product" composed of 67 percent hardened vegetable fat, 29 percent skimmed milk powder, 3 percent emulsifier, and one percent stabilizer. This product will be packed in plastic-lined multiwall paper bags containing 25 kilograms, net weight, and used as an ingredient in the manufacture of dry soups, sauces, and other human food products. The applicable subheading for the fat filled milk product, Vana-Lata 70H, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...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 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 78.7 cents per kilogram, plus 9.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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

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