The tariff classification of a nutritional product from Canada

NY F84926 April 11, 2000 CLA-2-19:RR:NC:2:228 F84926 CATEGORY: Classification TARIFF NO.: 1901.90.4600; 1901.90.4700 Mr. Robert F. Domey Fritz Companies, Inc. P.O. Box 2874 Champlain, NY 12919 RE: The tariff classification of a nutritional product from Canada Dear Mr. Domey: In your letters dated January 4, 2000 and March 22, 2000, on behalf of Nutrisens, Montreal, Quebec, Canada, you requested a tariff classification ruling. Ingredients breakdowns and sample product labels were submitted with your letters. Nutrisens brand Diet Shake is a liquid food product packed for retail sale in cans containing 11 fluid ounces (325 milliliters). French vanilla and strawberry flavor each consist of 83 percent water, 7 percent skimmed milk powder, 6 percent sugar, 1.5 percent each of a vitamin and mineral premix, and emulsifiers and stabilizers, and less than one percent each of vegetable oil and flavors and colors. Milk chocolate flavor contains 82.8 percent water, 7 percent skimmed milk powder, 5.9 percent sugar, 1.5 percent each of vitamin and mineral premix and emulsifiers and stabilizers, and less than one percent each of vegetable oil, cocoa, and flavors and colors. The applicable subheading for these three products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included…other…other...dairy products described in additional U.S. note 1 to chapter 4...other…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, these products will be classified in subheading 1901.90.4700, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 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