K84878 K8 Ruling Active

The tariff classification of a food preparation from Ireland

Issued April 2, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.6600, 2106.90.6400

Headings: 2106

Product description

Two products are described in your letter. Food Preparation 10C90B is a blend of 90 percent anhydrous milk fat and 10 percent sodium caseinate. Food Preparation 10W90B consists of 90 percent anhydrous milk fat and 10 percent whey protein concentrate. The products will be used as ingredients in soups, sauces, frozen desserts, and cheese substitutes.

CBP rationale

The applicable subheading for these two food preparations, when 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…dairy products described in additional U.

Full text

NY K84878 April 2, 2004 CLA-2-21:RR:NC:2:228 K84878 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Ms. Jennifer Buckley Dairygold USA, Inc. 13 Fairfield Ave. Little Falls, NJ 07424 RE: The tariff classification of a food preparation from Ireland Dear Ms. Buckley: In your letter dated March 23, 2004 you requested a tariff classification ruling. Two products are described in your letter. Food Preparation 10C90B is a blend of 90 percent anhydrous milk fat and 10 percent sodium caseinate. Food Preparation 10W90B consists of 90 percent anhydrous milk fat and 10 percent whey protein concentrate. The products will be used as ingredients in soups, sauces, frozen desserts, and cheese substitutes. The applicable subheading for these two food preparations, when 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…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 products 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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