N051901 N0 Ruling Active

The tariff classification of yogurt compound chips from Canada.

Issued February 27, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.8200

Headings: 2106

Product description

An ingredients breakdown accompanied your letter. Yogurt Compound Chips, item no. LSF660, consists of approximately 63.5 percent sugar, 22.1 percent vegetable oil, 7.2 percent skim milk powder, 6.7 percent whole milk powder, and less than one percent, each, of soya lecithin, yogurt flavor, and vanillin. The chips will be used as baking inclusions.

CBP rationale

The applicable subheading for Yogurt Compound Chips, item no. LSF660, will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids… other…other.

Full text

N051901 February 27, 2009 CLA-2-21:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe Quebec J2S 1Y7 Canada RE: The tariff classification of yogurt compound chips from Canada. Dear Ms. Comeau: In your letter dated February 12, 2009, you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. Yogurt Compound Chips, item no. LSF660, consists of approximately 63.5 percent sugar, 22.1 percent vegetable oil, 7.2 percent skim milk powder, 6.7 percent whole milk powder, and less than one percent, each, of soya lecithin, yogurt flavor, and vanillin. The chips will be used as baking inclusions. The applicable subheading for Yogurt Compound Chips, item no. LSF660, will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids… other…other. The rate of duty will be 6.4 percent ad valorem. 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 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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