The tariff classification of a food product from France

N164305 May 18, 2011 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.4600; 1901.90.4700 Ms. Anne-Sophie Mommessin-Mayos FRIAL, Inc. 203 Forest Avenue Palo Alto, CA 94301 RE: The tariff classification of a food product from France Dear Ms. Mommessin-Mayos: In your letter dated May 2, 2011 you requested a tariff classification ruling. Ingredients breakdowns and images of the packaging for three items accompanied your letter. The products, called “frozen smoothies,” consist of cubes of yogurt filled with a fruit mixture. Strawberry Banana smoothie is said to be composed of approximately 52 percent yogurt, 24 percent strawberry, 17 percent banana, 4 percent isolated soy protein, 3 percent honey, and less than one percent flavor. Berry Blend smoothie contains 57 percent yogurt, 12 percent strawberry, 9 percent blackberry, 9 percent blueberry, 6 percent cherry, 6 percent raspberry, 2 percent honey, and less than one percent flavor. Tropical smoothie consists of 47 percent yogurt, 23 percent mango, 15 percent guava, 14 percent pineapple, and less than one percent each of coconut milk powder and mint. All contain less than 10 percent milk solids. The products will be imported in frozen condition, in containers holding 425 grams, net weight, and are used as ingredients to make a smoothie. Package instructions direct the user place the frozen or partially defrosted cubes into a blender, add fruit juice, and mix. The applicable subheading for the frozen smoothie cubes, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, 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…dairy products described in additional U.S. note 1 to chapter 4…other…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The 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 1901.90.4700, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, 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