The tariff classification of nutritional products from Canada

NY E89729 December 1, 1999 CLA-2-19:RR:NC:2:228 E89729 CATEGORY: Classification TARIFF NO.: 1901.90.4600; 1901.90.4700 Mr. Bradley M. Menard Fritz Starber Inc. 410 St. Nicolas Bureau 300 Montreal, Quebec Canada H2Y 2P5 RE: The tariff classification of nutritional products from Canada Dear Mr. Menard: In your letter dated November 4, 1999, on behalf of NutriSens, Inc., Montreal, Quebec, Canada, you requested a tariff classification ruling. Ingredients breakdowns and copies of the product labels from three articles were submitted with your letter. All are described as a “Balanced Nutritional Ready to Drink Meal,” packed in containers holding 11 fluid ounces. The stated ingredients for the French Vanilla flavored product are 76.3 percent skim milk, 16.5 percent water, 5.3 percent sugar, and less than one percent each of a vitamin and mineral premix, vegetable oils, emulsifiers and stabilizers, and flavors and colors. The Milk Chocolate product contains 76.2 percent skim milk, 15 percent water, 6.4 percent sugar, and less than one percent each of a vitamin and mineral premix, vegetable oils, cocoa, emulsifiers and stabilizers, and flavors and colors. Chocolate Royale is composed of 76.2 percent skim milk, 16.1 percent water, 5.3 percent sugar, and less than one percent each of a vitamin and mineral premix, vegetable oils, cocoa, emulsifiers and stabilizers, and flavors and colors. The applicable subheading for these three products, 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 (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, 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, these products will be classified in subheading 1901.90.4700, HTS, and dutiable at the rate of $1.065 per kilogram plus 14 percent ad valorem. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division