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The tariff classification of a fermented milk powder used in cosmetics, from Switzerland.
Issued July 11, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N025549 (July 11, 2008)
Tariff classification
HTS codes: 0403.90.9500, 0403.90.9000
Headings: 0403
Product description
Information accompanying your letter indicates that the product is made by spray drying and irradiating fermented skim milk. The submitted sample has been analyzed by our laboratory, which finds it to be a dried fermented milk product, other than yogurt, in the form of a light yellow powder having a titratable acidity of 4.52% and containing 34.9% lactose, 36.1% protein and 4.9% moisture.
CBP rationale
The applicable subheading for the “Yoghurt Protein COS GBU,” if entered under quota, will be 0403.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: other: other: other: described in additional U. The applicable subheading for the “Yoghurt Protein COS GBU,” if entered outside the quota, will be 0403.90.9500, HTSUS, which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: other: other: other: other.
Full text
N025549 July 11, 2008 CLA-2-04:OT:RR:NC:SP:231 CATEGORY: Classification TARIFF NO.: 0403.90.9000; 0403.90.9500 Mr. C. Matthias Rebmann Lipoid LLC 744 Broad Street, Suite 1801 Newark, NJ 07102-3802 RE: The tariff classification of a fermented milk powder used in cosmetics, from Switzerland. Dear Mr. Rebmann: In your letter dated March 25, 2008, you requested a tariff classification ruling. A sample identified as “Yoghurt Protein COS GBU” was submitted for our examination. Information accompanying your letter indicates that the product is made by spray drying and irradiating fermented skim milk. The submitted sample has been analyzed by our laboratory, which finds it to be a dried fermented milk product, other than yogurt, in the form of a light yellow powder having a titratable acidity of 4.52% and containing 34.9% lactose, 36.1% protein and 4.9% moisture. You state that the product is “primarily used for cosmetic applications.” The applicable subheading for the “Yoghurt Protein COS GBU,” if entered under quota, will be 0403.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: other: other: other: described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 20% ad valorem. The applicable subheading for the “Yoghurt Protein COS GBU,” if entered outside the quota, will be 0403.90.9500, HTSUS, which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: other: other: other: other. The rate of duty will be $1.034 per kilogram plus 17% ad valorem. Products classifiable in subheading 0403.90.9500, HTSUS, may also be subject to additional safeguard duties based upon their value, as set forth in subheadings 9904.04.50—9904.04.58, HTSUS. 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/. The importation of this merchandise may be subject to regulations and/or requirements administered by the U.S Food and Drug Administration (FDA). You may telephone that agency at (202) 418-3412, (301) 443-6553 or (301) 575-0156 for information. 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 Nathan Rosenstein at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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