H86044 H8 Ruling Active

The tariff classification of a blend of milkfat and sugar from Australia

Issued November 14, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.6400, 2196.90.6600

Headings: 2196, 2106

Product description

Technical information accompanied your letter. Sweetened Anhydrous Milkfat, Specification P4, is a product consisting of approximately 95 percent anhydrous milkfat and 5 percent liquid sucrose. The product will be packaged in 1000-kilogram “tote” containers, and used in the United States as an ingredient in the production of ice cream.

CBP rationale

The applicable subheading for this product, 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…other…containing over 10 percent by weight of milk solids…other, dairy products described in additional U.

Full text

NY H86044 November 14, 2001 CLA-2-21:RR:NC:2:228 H86044 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2196.90.6600 Mr. John Goold Total Quality Milk Pty. Limited P.O. Box 146 Deloraine, Tasmania Australia 7304 RE: The tariff classification of a blend of milkfat and sugar from Australia Dear Mr. Goold: In your letter dated November 7, 2001 you requested a tariff classification ruling. Technical information accompanied your letter. Sweetened Anhydrous Milkfat, Specification P4, is a product consisting of approximately 95 percent anhydrous milkfat and 5 percent liquid sucrose. The product will be packaged in 1000-kilogram “tote” containers, and used in the United States as an ingredient in the production of ice cream. The applicable subheading for this product, 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…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 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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