7 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

H85619 H8 Ruling Active

The tariff classification of frozen cream from Australia.

Issued November 19, 2001 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

H8 H85619 (November 19, 2001)

Tariff classification

HTS codes: 0401.30.7500, 0402.99.7000, 0401.30.5000, 0402.99.9000

Headings: 0402, 0401

Product description

The merchandise is described thus: Frozen cream. The ingredients are 70 percent milk fat and less than 0.5 percent free fatty acids. The titratable acidity is less than 0.14 percent and the pH is 6.3-6.9. The cream is prepared by the separation of raw milk to a fat content of 70 percent, pasteurization, packaging, cooling, and freezing. It is packed in 20 kilogram, plastic pillow slips and then stacked in one ton tote containers. This product will be used by American manufacturers in the production of ice cream. Frozen cream sweetened with 5 percent sucrose. The ingredients are 70 percent milk fat, 5 percent sugar, and less than 0.5 percent free fatty acids. The titratable acidity is less than 0.14 percent and the pH is 6.3-6.9. The cream is prepared by the separation of raw milk to a fat content of 70 percent, pasteurization, the addition of 5 percent sucrose (obtained from sugarcane), packaging, cooling, and freezing. It is packed in 20 kilogram, plastic pillow slips and then stacked in one ton tote containers. This product will be used by American manufacturers in the production of ice cream.

CBP rationale

The applicable subheading for frozen cream (item 1), if entered under quota, will be 0401.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 percent, other, described in additional U. The applicable subheading for frozen cream (item 1), if entered outside the quota, will be 0401.30.7500, HTS, which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 percent, other, other. The applicable subheading for frozen cream sweetened with 5 percent sucrose (item 2), if entered under quota, will be 0402.99.7000, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, other, described in additional U. The applicable subheading for frozen cream sweetened with 5 percent sucrose (item 2), if entered outside the quota, will be 0402.99.9000, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, other, other.

Full text

NY H85619 November 19, 2001 CLA-2-04:RR:NC:2:231 H85619 CATEGORY: Classification TARIFF NO.: 0401.30.5000; 0401.30.7500; 0402.99.7000; 0402.99.9000 Mr. John Goold Total Quality Milk Pty Limited P.O. Box 146 Deloraine, Tasmania 7304 Australia RE: The tariff classification of frozen cream from Australia. Dear Mr. Goold: In your letter, dated October 23, 2001, you requested a tariff classification ruling. The merchandise is described thus: Frozen cream. The ingredients are 70 percent milk fat and less than 0.5 percent free fatty acids. The titratable acidity is less than 0.14 percent and the pH is 6.3-6.9. The cream is prepared by the separation of raw milk to a fat content of 70 percent, pasteurization, packaging, cooling, and freezing. It is packed in 20 kilogram, plastic pillow slips and then stacked in one ton tote containers. This product will be used by American manufacturers in the production of ice cream. Frozen cream sweetened with 5 percent sucrose. The ingredients are 70 percent milk fat, 5 percent sugar, and less than 0.5 percent free fatty acids. The titratable acidity is less than 0.14 percent and the pH is 6.3-6.9. The cream is prepared by the separation of raw milk to a fat content of 70 percent, pasteurization, the addition of 5 percent sucrose (obtained from sugarcane), packaging, cooling, and freezing. It is packed in 20 kilogram, plastic pillow slips and then stacked in one ton tote containers. This product will be used by American manufacturers in the production of ice cream. The applicable subheading for frozen cream (item 1), if entered under quota, will be 0401.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 percent, other, described in additional U.S. note 6 chapter 4 and entered pursuant to its provisions. The rate of duty will be 12.3 cents per kilogram. The applicable subheading for frozen cream (item 1), if entered outside the quota, will be 0401.30.7500, HTS, which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 percent, other, other. The rate of duty will be $1.646 per kilogram. In addition, products classified in subheading 0401.30.7500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.09 – 9904.04.21. The applicable subheading for frozen cream sweetened with 5 percent sucrose (item 2), if entered under quota, will be 0402.99.7000, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, other, described in additional U.S. note 10 chapter 4 and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem. The applicable subheading for frozen cream sweetened with 5 percent sucrose (item 2), if entered outside the quota, will be 0402.99.9000, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, other, other. The rate of duty will be 46.3 cents per kilogram, plus 14.9 percent ad valorem. In addition, products classified in subheading 0402.99.9000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01. For goods classified in subheading 0401.30.5000, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time that such merchandise is entered for consumption into the United States. Questions regarding licensing procedures and applications for licenses to import dairy products subject to quota should be addressed to: Import Quota Manager for Dairy Products STOP 1029/Room 5531-S U.S. Department of Agriculture 1400 Independence Avenue, S.W. Washington, DC 20250-1029 Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following locations: U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204 Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location: A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782 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 (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow H85619

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.