The tariff classification of a food ingredient from Norway.

N066035 August 21, 2009 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Eric Lie TINE Ingredients Chr. Fredriksplass 6 P.O. 25 0051 Oslo, Norway RE: The tariff classification of a food ingredient from Norway. Dear Mr. Lie: In your letter dated May 20, 2009 you requested a tariff classification ruling. A sample, submitted with your letter, was forwarded to the U.S. Customs and Border Protection laboratory for analysis. A product data sheet was submitted by email transmission. EPADHA Emulsion 4200 is described as an emulsion consisting of 80 percent fluid whey and 20 percent codfish liver oil, used as an additive for foods such as yogurt. Laboratory analysis found the sample to be in the form of a thick, off-white colored liquid containing 57 percent moisture, 21.03 percent total milk solids, and less than one percent milk fat. The sample was presented in a one-kilogram bag; the product data sheet states the emulsion will be packaged in 2- and 4-kilogram bags, and in 500-kilogram “big bags”. The applicable subheading for this product will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…other…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