The tariff classification of a “dairy creamer” from Canada.

N241343 May 10, 2013 CLA-2-04:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 0402.99.7000; 0402.99.9000 Ms. Danielle Gauger Imbibe 3201 Old Glenview Road (Suite 50) Wilmette, IL 60091 RE: The tariff classification of a “dairy creamer” from Canada. Dear Ms. Gauger: In your letter dated April 29, 2013, you requested a tariff classification ruling. The item in question is described as a natural, liquid dairy creamer used in coffee. The stated ingredients are skim milk (40-50%), heavy [36%-fat] cream (22-25%), sugar (32-35%), and stabilizers [sodium citrate, carrageenan and salt] (1-2%). The product will be packed in 32-ounce aseptic PET bottles. The applicable subheading for the liquid dairy creamer, 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 general rate of duty will be 17.5% ad valorem. The applicable subheading for the liquid dairy creamer, if entered after the quota has closed, 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. The general rate of duty will be 46.3 cents per kilogram plus 14.9% 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/. Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 851-3300 Email: [email protected] 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 the 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Thomas J. Russo Director National Commodity Specialist Division