The tariff classification of a food product from Colombia

NY D89755 April 13, 1999 CLA-2-19:RR:NC:2:228 D89755 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Alfredo F. Calvart Nestle Puerto Rico, Inc. P.O. Box 364565 San Juan, Puerto Rico 00936-4565 RE: The tariff classification of a food product from Colombia Dear Mr. Calvart: In your letter dated March 16, 1999 you requested a tariff classification ruling. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. Klim 123 Honey is an off-white colored powder packed for retail sale in a metal canister containing 400 grams, net weight. It is said to consist of 56.4 percent non fat milk solids, 14.8 percent fat milk solids, 10 percent sugar, 8.5 percent soy oil, 4.3 percent maltodextrin, 3 percent water, 2.3 percent honey, and less than one percent each of soy lecithin, vitamins, and minerals. The powder is to be mixed with water to make a fortified drink. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa...not elsewhere specified or included...other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, Klim 123 Honey will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.065 per kilogram plus 14 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division