The tariff classification of dairy whipped toppings from Canada

NY I88946 November 27, 2002 CLA-2-19:RR:NC:2:228 I88946 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Jeffrey Wilkinson Simply Sublime Foods 1280 Olive Drive Davis, CA 95616 RE: The tariff classification of dairy whipped toppings from Canada Dear Mr. Wilkinson: In your letter dated November 21, 2002 you requested a tariff classification ruling. Ingredients breakdowns and a sample of the product label were submitted with your letter. Crema Italia! brand Cappuccino Foam, in three different flavors, consists of sweetened and flavored skim milk, with added stabilizers, put up for retail sale in aerosol spray cans containing 14 fluid ounces, net weight. The French Vanilla, Hazelnut, and Egg Nog flavored products all contain approximately 93 percent fat free milk, 4.5 percent sugar, 2.75 percent whey protein concentrate, and less than one percent each of carrageenan and flavors. The applicable subheading for the flavored, Crema Italia! Cappuccino Foam toppings, 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 or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, 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 products 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample product label you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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