The tariff classification of whipped cream.
Issued November 28, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0402.99.7000, 0402.99.9000
Headings: 0402
Product description
The product in question is identified as ultra-pasteurized, sweetened, whipped light cream. The ingredients are stated to be cream and milk (86%), sugar (7%), dextrose (6%), carrageenan (0.50%), sorbitan monostearate (0.40%), artificial vanilla flavor (0.07%), vitamin E (0.02%) and beta carotene (0.01%). The milk fat content of the product is said to be 20%.
CBP rationale
The applicable subheading for the above-described whipped cream, if entered under quota, will be 0402.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: other: other: other: described in additional U. The applicable subheading for the above-described whipped cream, if entered outside the quota, will be 0402.99.9000, HTSUS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: other: other: other: other.
Full text
N235058 November 28, 2012 CLA-2-04:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 0402.99.7000; 0402.99.9000 Mr. Juno Lee Chunil International Logistics, Inc. 4801 Wilshire Blvd., #310 Los Angeles, CA 90010 RE: The tariff classification of whipped cream. Dear Mr. Lee: In your letter dated November 5, 2012, you requested a tariff classification ruling. The product in question is identified as ultra-pasteurized, sweetened, whipped light cream. The ingredients are stated to be cream and milk (86%), sugar (7%), dextrose (6%), carrageenan (0.50%), sorbitan monostearate (0.40%), artificial vanilla flavor (0.07%), vitamin E (0.02%) and beta carotene (0.01%). The milk fat content of the product is said to be 20%. The applicable subheading for the above-described whipped cream, if entered under quota, will be 0402.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: other: other: other: described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The applicable subheading for the above-described whipped cream, if entered outside the quota, will be 0402.99.9000, HTSUS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: other: other: other: other. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Nathan Rosenstein at (646) 733-3030. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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