The tariff classification of a food ingredient from Australia

NY F80656 December 27, 1999 CLA-2-19:RR:NC:2:228 F80656 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Bill Dickinson Osage Food Products P.O. Box 328 New Melle, MO 63365 RE: The tariff classification of a food ingredient from Australia Dear Mr. Dickinson: In your letter dated November 11, 1999, November 22, 1999, and December 3, 1999 you requested a tariff classification ruling. A “product information sheet” was submitted with your first letter. A description of the manufacturing process and the batch formula was provided with your December letter. The product, Wynpro 7500, is described as a cream-colored powder prepared by spray drying a mixture of water, sodium caseinate, whey powder, anhydrous milk fat, and concentrated whole milk. It will be imported in 25-kilogram bags or 1000-kilogram totes, and used as an ingredient in the production of ice cream and confections. The applicable subheading for Wynpro 7500, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404…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. The rate of duty will be unchanged in 2000. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.065 per kilogram plus 14 percent ad valorem. Effective January 1, 2000 the rate of duty will be $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division