The tariff classification of food ingredients from Australia, Canada, United Kingdom, or New Zealand.
Issued March 23, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.6600, 2106.90.6400
Headings: 2106
Product description
Ingredients breakdowns accompanied your letter. The product, Confectionery Mix – AMF 95CB, is a blend of 95 percent anhydrous milkfat and 5 percent cocoa butter. The mix will be imported frozen, refrigerated, or at ambient temperature, in containers ranging from 25-kg cartons to 1,000 kg. bulk transport containers. The Confectionery Mix will be used as ingredients to manufacture confectionery or other food items.
CBP rationale
The applicable subheading for the Confectionery Mix AMF 95CB, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.
Full text
NY F83399 March 23, 2000 CLA-2-21:RR:NC:2:228 F83399 CATEGORY: Classification TARIFF NO.: 2106.90.6400, 2106.90.6600 Mr. Graeme R. Honeyfield Glinso Foods 3554 Round Barn Blvd. Suite 310 Santa Rosa, CA 95403 RE: The tariff classification of food ingredients from Australia, Canada, United Kingdom, or New Zealand. Dear Mr. Honeyfield: In your letters dated January 21, 2000 and February 18, 2000 you requested a tariff classification ruling. Ingredients breakdowns accompanied your letter. The product, Confectionery Mix – AMF 95CB, is a blend of 95 percent anhydrous milkfat and 5 percent cocoa butter. The mix will be imported frozen, refrigerated, or at ambient temperature, in containers ranging from 25-kg cartons to 1,000 kg. bulk transport containers. The Confectionery Mix will be used as ingredients to manufacture confectionery or other food items. The applicable subheading for the Confectionery Mix AMF 95CB, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4... described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 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 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products of Australia and New Zealand, classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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
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