The tariff classification of fluid milk and ice cream from Canada

NY L80249 November 17, 2004 CLA-2-04:RR:NC:2:231 L80249 CATEGORY: Classification TARIFF NO.: 2105.00.1000; 2105.00.20 Mr. Ron Burry Farmers Cooperative Dairy P.O. Box 8118 Halifax, Nova Scotia B4B 1A8 Canada RE: The tariff classification of fluid milk and ice cream from Canada Dear Mr. Burry: In your letter dated October 12, 2004, you requested a ruling on the tariff classifications and status under the NAFTA of fluid milk and ice cream from Canada. The fluid milk will consist of 1 percent fat milk with approximately 0.12 percent by weight of EPA and DHA (Omega 3) in the form of refined, microencapsulated fish oil powder. This product will be imported as an Ultra High Temperature (UHT) processed milk in shelf stable, tetra brick packaging for sale in grocery stores and health food stores. The ice cream will be imported in bulk size units consisting of 3-gallon (11.4 liter) plastic tubs for food service, ice cream and other stores. This ice cream will contain both flavors, such as chocolate, vanilla, strawberry, etc., and bulk flavors, such as candy pieces, nuts, etc., and is said to meet the standard of identity for ice cream in part 135.110, Title 21 of the Code of Federal Regulations, (21 C.F.R. 135.110). The applicable tariff provision for the flavored ice cream, if entered while the tariff rate quota remains available, will be 2105.00.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for ice cream, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. The general rate of duty will be 20 percent of the value. The applicable tariff provision for the flavored ice cream, if entered after the quota has closed, will be 2105.00.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for ice cream, other. The general rate of duty will be 50.2 cents per kilogram plus 17 percent of the value. Your inquiry does not provide enough information for us to give a classification ruling on the fluid milk with Omega 3. Your request for a classification ruling should include two sample containers if this product. Further, pursuant to Part 181 of the Customs Regulations (19 C.F.R. 181), a request for a ruling on the status of a product under NAFTA must provide sufficient detail to permit proper application of the relevant NAFTA provisions. For both the fluid milk and the ice cream, we will require additional information in order to issue a ruling. Please provide a listing of the ingredients in each product, referencing the country of origin in which each was produced and their cost, as a percent of their value in the product As provided for in Section 181.94 of the Customs Regulations (19 CFR 181.94), you may submit this additional information within 30 days of the date of this notice. Please address any supplemental letter to this office, and refer to our file number shown above. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Thomas P. Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division