The tariff classification of a cappuccino base and coffee creamers from Holland

NY F83658 March 9, 2000 CLA-2-19:RR:NC:2:228 F83658 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300; 2106.90.9975 Mr. James J. Kelly Barthco Trade Consultants, Ltd. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a cappuccino base and coffee creamers from Holland Dear Mr. Kelly: In your letter dated February 23, 2000, on behalf of Newtown Foods USA, Inc., Newtown, PA, you requested a tariff classification ruling. Product information sheets and three samples were submitted with your letter. The samples were examined and disposed of. Vana-Cappa 25C is a white powder described as a cappuccino base with high foaming properties. It is composed of 58 percent skimmed milk solids, 25 percent hardened vegetable fat, 14 percent lactose, 2-1/2 percent moisture, and less than one percent stabilizer. Vana-Blanca 50A and Vana-Blanca 60A, are white powders described as coffee creamers. The former is composed of 48 percent hardened vegetable fat, 41 percent glucose syrup, 4-1/2 percent stabilizers, 4 percent sodium caseinate, 2 percent emulsifier, and less than one percent free-flowing agent. Vana-Blanca 60A consists of 58 percent hardened vegetable fat, 30 percent glucose syrup and/or lactose, 5 percent caseinate, 4 percent stabilizers, 2-1/2 percent emulsifiers, and less than one percent free-flowing agent. All three products will be imported in plastic-lined paper bags for industrial use. The applicable subheading for the Vana-Cappa 25C, 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…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 $1.035 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. The applicable subheading for the Vana-Blanca 50A and Vana-Blanca 60A will be 2106.90.9975, HTS, which provides for food preparations not elsewhere specified or included...other...other...non-dairy coffee whiteners. The rate of duty will be 6.4 percent ad valorem. 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