E86027 E8 Ruling Active

The tariff classification of a fermented milk product from Canada.

Issued November 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0403.90.8500

Headings: 0403

Product description

The tariff classification of a fermented milk product from Canada.

CBP rationale

The applicable subheading for fermented milk will be 0403.90.8500, HTS, which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa, other, other, fermented milk other than dried fermented milk or other than dried milk with added lactic ferments.

Full text

NY E86027 November 12, 1999 CLA-2-04:RR:NC:2:231 E86027 CATEGORY: Classification TARIFF NO.: 0403.90.8500 Mr. Kenneth Weigel Kirkland and Ellis 655 Fifteenth Street, NW Washington, DC 20005 RE: The tariff classification of a fermented milk product from Canada. Dear Mr. Weigel: In your letter, dated August 12, 1999, you have requested a tariff classification ruling on behalf of your client, Danone, Inc. The merchandise, “Petit Danone,” is a fermented milk product. The ingredients are skim milk, cream, concentrated milk, water, sugar, powdered skim milk, fruit (puree), active bacterial cultures, pectin, natural flavoring natural coloring, and locust bean gum. During the manufacturing process the dairy ingredients are mixed, homogenized, pasteurized, and fermented with lactic acid producing bacteria. The resultant yogurt-like product is then sweetened, mixed with fruit, packaged, and refrigerated. The applicable subheading for fermented milk will be 0403.90.8500, HTS, which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa, other, other, fermented milk other than dried fermented milk or other than dried milk with added lactic ferments. The general rate of duty will be 17.5 percent ad valorem. This product may be regulated by state laws at the point of destination. For products destined for New York State, inquiries should be addressed to Mr. Harold Rudnick, Head of the Division of Milk Control in Albany, NY, telephone number (518) 457-1772. 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 COMMENT1COMMENT2

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