C86413 C8 Ruling Active

The tariff classification of Milkshakes from Canada.

Issued April 22, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.90.1000, 2202.90.2800, 2202.90.2400

Headings: 2202

Product description

You submitted samples and descriptive literature with your request. The merchandise in question is three varieties of milkshake, all pasteurized, homogenized, and retail packaged in 200 ml drinkboxes. The chocolate flavor is said to consist of milk, sugar, cream, skim milk powder, cocoa, glucose solids, salt, cellulose gum, modified soy protein, mono and diglycerides, locust bean gum, carrageenan, and sodium phosphate (total milk solids of 24.3 percent). The vanilla and strawberry flavors are stated to contain milk, sugar, cream, skim milk powder, cellulose gum, modified soy protein, mono and diglycerides, locust bean gum, carrageenan, sodium phosphate, glucose solids, natural and artificial flavor, and color (total milk solids of 23.65 percent).

CBP rationale

The applicable subheading for the vanilla milkshake and the strawberry milkshake, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2202.90.2400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk-based drinks: Other: Described in additional U.

Full text

NY C86413 April 22, 1998 CLA-2-22:RR:NC:SP:232 C86413 CATEGORY: Classification TARIFF NO.: 2202.90.1000; 2202.90.2400; 2202.90.2800 Ms. Shelley L. F. Manning Farmers Co-operative Dairy Limited PO Box 8118 Halifax, N.S. Canada B3K 5Y6 RE: The tariff classification of Milkshakes from Canada. Dear Ms. Manning: In your letter dated April 2, 1998, you requested a tariff classification ruling. You submitted samples and descriptive literature with your request. The merchandise in question is three varieties of milkshake, all pasteurized, homogenized, and retail packaged in 200 ml drinkboxes. The chocolate flavor is said to consist of milk, sugar, cream, skim milk powder, cocoa, glucose solids, salt, cellulose gum, modified soy protein, mono and diglycerides, locust bean gum, carrageenan, and sodium phosphate (total milk solids of 24.3 percent). The vanilla and strawberry flavors are stated to contain milk, sugar, cream, skim milk powder, cellulose gum, modified soy protein, mono and diglycerides, locust bean gum, carrageenan, sodium phosphate, glucose solids, natural and artificial flavor, and color (total milk solids of 23.65 percent). The applicable tariff provision for the chocolate milkshake will be 2202.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk-based drinks: Chocolate milk drink. The general rate of duty will be 18 percent ad valorem. The applicable subheading for the vanilla milkshake and the strawberry milkshake, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2202.90.2400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk-based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general 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 product will be classified in subheading 2202.90.2800, HTSUSA, and dutiable at the rate of 24.9 cents per liter plus 15.8 percent ad valorem. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 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 John Maria at 212-466-5730. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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