The tariff classification of a food product from Mexico

NY E85257 August 5, 1999 CLA-2-19:RR:NC:2:228 E85257 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Ms. Gladys Flores Jose G. Flores P.O. Box 9022695 San Juan, PR 00902-2695 RE: The tariff classification of a food product from Mexico Dear Ms. Flores: In your letter dated July 22, 1999, on behalf of Nestle Puerto Rico, Inc., you requested a tariff classification ruling. A sample and ingredients breakdown were submitted with your letter. The sample was examined and disposed of. Nestle MOM is described as a nutritional supplement for pregnant or nursing women, intended to complement the calorie, protein, vitamin, and mineral requirements during these phases. It is in the form of a concentrated liquid, put up in cans holding 376 milliliters. The contents of the can is to be diluted with an equal amount of boiled water. Nestle MOM is composed of approximately 73 percent water, 18 percent skim milk, 4 percent maltodextrin, 2 percent milk fat, 2 percent soybean oil, one percent sucrose, and less than one percent each of lecithin, dibasic sodium phosphate, micronutrient premix, tribasic magnesium citrate, vanillin, and carrageenan. 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, the product 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. Goods of Mexico, classifiable in subheading 1901.90.4300, HTS, entered under the terms of general note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits described in note 7 to subchapter 6 of chapter 99 HTS, will be free of duty pursuant to subheading 9906.19.16, HTS. If the quantitative limits of note 7 to subchapter 6 of chapter 99 have been reached, and if the product is valued $1.27 or less, per kilogram, it will be dutiable at the rate of 42.3 cents per kilogram, in subheading 9906.19.17, HTS. If valued over $1.27 per kilogram, the rate of duty will be 33.2 percent ad valorem, pursuant to subheading 9906.19.18, 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