The tariff classification of infant formulas from Canada

NY B85238 May 5, 1997 CLA-2-19:RR:NC:2:228 B85238 CATEGORY: Classification TARIFF NO.: 1901.10.1500; 1901.10.3000; 1901.10.6000; 1901.10.7500; 2106.90.9990 Mr. Ray Maggio Wyeth Nutritionals International 145 King of Prussia Road Radnor, PA 19087 RE: The tariff classification of infant formulas from Canada Dear Mr. Maggio: In your letter dated April 23, 1997 you requested a tariff classification ruling. Copies of three product labels, and ingredients breakdowns for four items were submitted with your letter. The products are liquid infant formula preparations, two described as milk-based, and two as soy-based, in ready-to-feed and concentrated form, heat processed and packed in cans containing 385 milliliters. The milk-based, ready-to-feed formula is composed of 66 percent water, 23.6 percent fluid skim milk, 6.2 percent whey, 3.4 percent oil, .7 percent lactose, and .1 percent "micro nutrients." The milk-based concentrate formula is made from 47 percent fluid skim milk, 33 percent water, 12 percent whey, 6.6 percent oil, 1.4 percent lactose, and .19 percent micro nutrients. The soy-based ready-to-feed formula consists of 86.9 percent water, 6.9 percent carbohydrate (75 percent corn syrup solids and 25 percent sucrose), 3.5 percent oil, 2 percent soy isolate, and .7 percent micro nutrients. The soy-based concentrate contains 74.8 percent water 13.5 percent carbohydrate, 6.7 percent oil, 3.9 percent soy isolate, and 1.1 percent micro nutrients. The applicable subheading for the milk-based concentrate formula, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 19, will be 1901.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...preparations for infant use, put up for retail sale...containing over 10 percent by weight of milk solids... other...infant formulas containing oligosaccharides...described in additional U.S. note 2 to this chapter 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 2 to chapter 19 have been reached, the product will be classified in subheading 1901.10.3000 HTS, and dutiable at the rate of $1.126 per kilogram, plus 16.2 percent ad valorem. The applicable subheading for the milk-based ready-to-feed formula, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 19, will be 1901.10.6000, HTS, which provides for food preparations of goods of headings 0401 to 0404...preparations for infant use, put up for retail sale...other...other...infant formulas containing oligosaccharides...described in additional U.S. note 2 to this chapter 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 2 to chapter 19 have been reached, the product will be classified in subheading 1901.10.7500 HTS, and dutiable at the rate of $1.126 per kilogram, plus 16.2 percent ad valorem. The applicable tariff provision for the soy-based ready to feed and concentrate formulas will be 2106.90.9990, HTS, which provides for food preparations not elsewhere specified or included...other...other...canned. The general rate of duty will be 8.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division