CBP Ruling I83659 — The tariff classification of a tea creamer from Canada

Tariff classification

HTS codes: 1901.90.4300, 1901.90.4200

Headings: 1901

Product description

The product is described as a flavored milk used as a tea creamer or as an ingredient for making desserts. It is said to be composed of 99 percent concentrated cow’s milk, 0.5 percent flavoring, and 0.5 percent vitamins and stabilizer. The milk product will be packed for retail sale in cans containing 237 and 385 milliliters, and in aseptic Tetra-Pak containers holding 250 milliliters.

CBP rationale

250 milliliters. 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 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…not elsewhere specified or included…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.

Full text

NY I83659 June 25, 2002 CLA-2-19:RR:NC:2:228 I83659 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Ms Helen I. Sugar BCB International, Inc. 1245 Niagara Street Buffalo, NY 14213-1501 RE: The tariff classification of a tea creamer from Canada Dear Ms Sugar: In your letter dated June 13, 2002, on behalf of Indus Distributors, Inc., Toronto, Canada, you requested a tariff classification ruling. The product is described as a flavored milk used as a tea creamer or as an ingredient for making desserts. It is said to be composed of 99 percent concentrated cow’s milk, 0.5 percent flavoring, and 0.5 percent vitamins and stabilizer. The milk product will be packed for retail sale in cans containing 237 and 385 milliliters, and in aseptic Tetra-Pak containers holding 250 milliliters. 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 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…not elsewhere specified or included…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. 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

View original on CBP CROSS →