The tariff classification of a roux from New Zealand

NY G82368 October 5, 2000 CLA-2-19:RR:NC:2:228 G82368 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Steve Goodman New Zealand Trade Development Board 12400 Wilshire Boulevard Los Angeles, CA 90025 RE: The tariff classification of a roux from New Zealand Dear Mr. Goodman: In your letters dated August 11, 2000 and September 15, 2000, on behalf of Hi Tech Foods Ltd., Christchurch, New Zealand, you requested a tariff classification ruling. Descriptive literature, technical specifications, and a sample were submitted. The sample was examined and disposed of. Standard Block Roux is a solid material, pale yellow in color, prepared by cooking a mixture of 75 percent flour and 25 percent anhydrous milk fat. The cooked product is frozen, packed in 12-15 kilogram blocks, and sold to food manufacturers, hotels, catering establishments, fast food chains, bakeries and other non-retail customers. Standard Block Roux is used as the thickening ingredient in a variety of food products, including sauces, soups, quiches, casseroles, and the like. The applicable subheading for the Standard Block Roux, 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 flour, meal, starch or malt extract…other…other…dairy products described in additional U.S. note 1 to chapter 4…dairy products 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 1901.90.4300, HTS, and dutiable at the rate of $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