The tariff classification of “Serolat Profit” from the Netherlands.
Issued January 26, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1901.90.4300, 1901.90.4200
Headings: 1901
Product description
A product analysis and a manufacturer’s flow chart were submitted with your letter. “Serolat Profit” is a powder composed of demineralized and reduced lactose whey powder, edible grade lard (with preservatives), refined coconut oil, and lecithin. It is packaged in multi-layer paper bags with a polythene inner bag, containing 25-kg, net weight. Serolat Profit will be used in bakery products, dry mixes, and creamers.
CBP rationale
The applicable subheading for Serolat Profit, 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, other.
Full text
NY F81530 January 26, 2000 CLA-2-19:RR:NC:2:228 F81530 CATEGORY: Classification TARIFF NO.: 1901.90.4200, 1901.90.4300 Mr. John Bentz D. Kratt International, Inc. P.O. Box 66567 Chicago, IL 60666 RE: The tariff classification of “Serolat Profit” from the Netherlands. Dear Mr. Bentz: In your letter dated December 30, 1999 on behalf of Rock Dell Consultancy, you requested a tariff classification ruling. A product analysis and a manufacturer’s flow chart were submitted with your letter. “Serolat Profit” is a powder composed of demineralized and reduced lactose whey powder, edible grade lard (with preservatives), refined coconut oil, and lecithin. It is packaged in multi-layer paper bags with a polythene inner bag, containing 25-kg, net weight. Serolat Profit will be used in bakery products, dry mixes, and creamers. The applicable subheading for Serolat Profit, 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, 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 general 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 $1.035 per kilogram plus 13.6 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
More rulings on the same tariff codes
The tariff classification of gelato base mixes from the United Kingdom
The tariff classification of gelato base mixes from the United Kingdom
The tariff classification of gelato base mixes from United Kingdom
The tariff classification of a sweetened condensed creamer from Malaysia
The tariff classification of a yogurt base product from Germany
The tariff classification of food ingredients from the Netherlands
The tariff classification of a diary product from Lithuania
The tariff classification of dried cream products and a flavor enhancer from Canada or Mexico.
The tariff classification of food products from New Zealand
The tariff classification of dulce de leche from Uruguay
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →