The tariff classification of Caramel Dairy Cream and Chocolate Dairy Protein from New Zealand

N314270 September 25, 2020 CLA-2-19:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1901.90.6100, 1901.90.6200 Ms. Hebe Yin Zuru LLC 228 Nevada Street El Segundo, CA 90245 RE: The tariff classification of Caramel Dairy Cream and Chocolate Dairy Protein from New Zealand Dear Ms. Yin: In your letter dated August 28, 2020, you requested a tariff classification ruling. There are two items under review as follows: Caramel Dairy Cream is composed of instant whole milk powder, collagen, sweet whey powder, maltodextrin, vanilla, mogroside and caramel creamer. The non-fat milk solids content is 35 percent. Chocolate Dairy Protein is composed of instant whole milk powder, collagen, sweet whey powder, maltodextrin, vanilla, mogroside, cocoa powder, chocolate, whey protein concentrate 80, milk protein concentrate 85 and milk protein concentrate 42. The non-fat milk solids content is 61.1 percent. Both articles, which will be sold to retailers and wholesalers, can be consumed directly by blending with either milk or water. You have stated that the product can also be added to coffee. The products will be imported in 20-gram bags with 10 bags packed per box. The applicable subheading for the “Caramel Dairy Cream” and “Chocolate Diary Protein”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.6100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: 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 1901.90.6200, HTSUS, which provides for “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Other. The rate of duty will be $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.6200, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division