J89220 J8 Ruling Active

The tariff classification of food ingredients from New Zealand

Issued October 2, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.6600, 2106.90.6400

Headings: 2106

Product description

The products at issue are blends of anhydrous milk fat (AMF) and one other ingredient, which may be salt, sugar, vegetable oil, beta carotene, skim milk powder, butter milk powder, lactose, or caseinate. Blend 1 will consist of 96 percent AMF and four percent of the second ingredient. Blend 2 will contain 98 percent AMF and two percent of the other material. Blend 3 will be composed of 99 percent AMF and one percent of the second substance. The blends will be used in a variety of industrial food applications.

CBP rationale

The applicable subheading for these blends, 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 J89220 October 2, 2003 CLA-2-21:RR:NC:2:228 J89220 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Michael Roll KMZ Rosenman 2029 Century Park East, Suite 2600 Los Angeles, CA 90067-3012 RE: The tariff classification of food ingredients from New Zealand Dear Mr. Roll: In your letters dated August 12, 2003 and September 18, 2003, on behalf of NZMP (U.S.A.), Inc., Lemoyne, PA, you requested a tariff classification ruling. The products at issue are blends of anhydrous milk fat (AMF) and one other ingredient, which may be salt, sugar, vegetable oil, beta carotene, skim milk powder, butter milk powder, lactose, or caseinate. Blend 1 will consist of 96 percent AMF and four percent of the second ingredient. Blend 2 will contain 98 percent AMF and two percent of the other material. Blend 3 will be composed of 99 percent AMF and one percent of the second substance. The blends will be used in a variety of industrial food applications. The applicable subheading for these blends, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →