The tariff classification of a food product from France

N118076 August 13, 2010 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.5600; 1901.90.5800 Mr. Chris Mury Jagro Customs Brokers, Inc. 750 Walnut Avenue Cranford, NJ 07016 RE: The tariff classification of a food product from France Dear Mr. Mury: In your letters dated May 17, 2010 and August 4, 2010, on behalf of IFM Independent French Manufacturers, New York, NY, you requested a tariff classification ruling. Specification sheets were submitted with your first letter and an ingredients breakdown for one product was submitted with your August letter. The product, Pastry Cream, is described as a powder used to make a dessert cream. The powder is said to be composed of approximately 52 percent sugar, 25 percent modified potato starch, 8 percent skim milk powder, 3 percent each of glucose syrup, vegetable fat, egg yolk, and vanilla extract, 2 stabilizers, and one percent or less, each, of emulsifiers, milk protein, calcium alginate, and color. The pastry cream powder will be packed in non-retail containers holding 2 pounds (908 grams), net weight. Users are directed to mix the entire contents of the container with one gallon of milk to create a smooth cream. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…other…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTSUS, and dutiable at the rate of 23.7 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.90.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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/. 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