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N005560 N0 Ruling Active

The tariff classification of an ice cream mix from Italy.

Issued February 20, 2007 by U.S. Customs and Border Protection.

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N0 N005560 (February 20, 2007)

Tariff classification

HTS codes: 1901.90.4300, 1901.90.4200

Headings: 1901

Product description

An ingredients breakdown and processing information was submitted with your first letter. Country of origin information and a sample accompanied your second letter. The sample was examined and disposed of. RM Mix I (code 08081) is a powder containing 65 percent sugar, 16 percent skim milk powder, 10 percent yogurt powder, 6.9 percent citric acid, and one percent or less each of carboximethylcellulose, guar seed meal, and natural yogurt flavor. It is packed in one kilogram laminated aluminum bags and sold to food manufacturers. The mix is combined with skim milk, water, and low fat yogurt to make a soft ice cream product.

CBP rationale

The applicable subheading for the RM Mix I, 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, (HTSUS), which provides for food preparations of goods of headings 0401 to 0404, other.

Full text

N005560 February 20, 2007 CLA-2-19:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.4200, 1901.90.4300 Mr. A.J. Pedisich World Class Shipping Suite 203 210 East Sunrise Hwy. Valley Stream, NY 11581 RE: The tariff classification of an ice cream mix from Italy. Dear Mr. Pedisich: In your letters dated November 22, 2006 and January 16, 2007, on behalf of Red Mango Inc., you requested a tariff classification ruling. An ingredients breakdown and processing information was submitted with your first letter. Country of origin information and a sample accompanied your second letter. The sample was examined and disposed of. RM Mix I (code 08081) is a powder containing 65 percent sugar, 16 percent skim milk powder, 10 percent yogurt powder, 6.9 percent citric acid, and one percent or less each of carboximethylcellulose, guar seed meal, and natural yogurt flavor. It is packed in one kilogram laminated aluminum bags and sold to food manufacturers. The mix is combined with skim milk, water, and low fat yogurt to make a soft ice cream product. The applicable subheading for the RM Mix I, 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, (HTSUS), which provides for food preparations of goods of headings 0401 to 0404, 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 general 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. In addition, products classified in subheading 1901.90.4300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTSUS. Your inquiry does not provide enough information for us to issue a classification ruling on the Red Mango Mix II (code 08077). Your request for a classification ruling should include a complete ingredients breakdown, by weight. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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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