The tariff classification of a food ingredient from Denmark and NewZealand

NY C89966 July 13, 1998 CLA-2-21:RR:NC:2:228 C89966 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Clark D. Bien Total Foods Corporation 6018 West Maple Road Suite 888 West Bloomfield, MI 48322 RE: The tariff classification of a food ingredient from Denmark and New Zealand Dear Mr. Bien: In your letter dated June 19, 1998 you requested a tariff classification ruling. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. The product is a yellow-colored, solid material said to be composed of 51 percent granulated sugar and 49 percent anhydrous milk fat. The product will be imported in trailer tanks or 50-gallon drums, and used in the manufacture of candy, confectionery, and ice cream. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 74.5 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS. 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 212-466-5760. Your request for a tariff classification ruling for this product, when produced in Canada, is the subject of New York Ruling Letter NY C89505. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division