The tariff classification of UHT milk from Australia.
Issued May 14, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0401.20.2000, 0401.20.4000, 0401.10.0000
Headings: 0401
Product description
The tariff classification of UHT milk from Australia.
CBP rationale
The applicable subheading for "Lactose Free Milk" (item #1) and "Iron Plus, Reduced Fat" (item #3) will be 0401.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent, for not over 11,356,236 liters entered in any calendar year. The applicable subheading for "Lactose Free, Low Fat Milk" (item #2) will be 0401.10.0000, HTS, which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1 percent.
Full text
NY D85377 May 14, 1999 CLA-2-04:RR:NC:2:231 D85377 CATEGORY: Classification TARIFF NO.: 0401.10.0000; 0401.20.2000; 0401.20.4000 Mr. Richard Powley Jade International, inc. 102 Georgetown Building Folcroft, PA 19032 RE: The tariff classification of UHT milk from Australia. Dear Mr. Powley: In your letter, dated December 7, 1998, you have requested a tariff classification ruling on behalf of your client, Australian American Connections, Inc., D/B/A/ Educational Communications, Inc., Blue Bell, PA. The merchandise is described thus: 1. "Liddell's" brand "Lactose Free Milk" is fresh farm whole milk that contains the enzyme lactase; it is said to have a fat content of 3.5 percent. The net weight is one liter. 2. "Liddell's" brand "Lactose Free, Low Fat Milk" is fresh, low fat milk that contains the enzyme lactase; it is said to have a maximum fat content of one percent. The net weight is one liter. 3. "Liddell's" brand "Iron Plus, Reduced Fat" is iron enriched milk, with 1.2 percent fat. The ingredients are reduced fat milk, skim milk powder, minerals (iron), and vitamins (C and D). The net weight is one liter. 4. "Liddell's" brand "Fibre Lite, Reduced Fat" has a fat content of 1.2 percent. The ingredients are reduced fat milk, skim milk powder, dietary fiber, and vitamins (A and D). The net weight is one liter. The applicable subheading for "Lactose Free Milk" (item #1) and "Iron Plus, Reduced Fat" (item #3) will be 0401.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent, for not over 11,356,236 liters entered in any calendar year. The rate of duty will be 0.44 cents per liter. If the tariff rate quota is full, the applicable tariff provision for "Lactose Free Milk" (item #1) and "Iron Plus, Reduced Fat" (item #3) will be 0401.20.4000, HTS, which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent, other. The rate of duty will be 1.5 cents per liter. The applicable subheading for "Lactose Free, Low Fat Milk" (item #2) will be 0401.10.0000, HTS, which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1 percent. The rate of duty will be 0.35 cents per liter. The classification of "Fibre Lite, Reduced Fat" (item #4) will be referred to the Office of Regulations and Rulings in Washington, DC. A ruling will be issued by that office. Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location: U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204 Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location: A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782 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 Thomas Brady at (212) 637-7064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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