The tariff classification of a dairy preparation from France

NY I84034 July 16, 2002 CLA-2-19:RR:NC:2:228 I84034 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Louis Marino Schratter Foods Incorporated 149 New Dutch Lane Fairfield, NJ 07004 RE: The tariff classification of a dairy preparation from France Dear Mr. Marino: In your letter dated June 25, 2002 you requested a tariff classification ruling. Your letter was received by this office on July 10, 2002. Samples, an ingredients breakdown, and a description of the manufacturing process accompanied your letter. The samples were examined and disposed of. Elle & Vire Sabayon is a pale yellow-colored, viscous fluid, said to be composed of 55.4 percent milk, 25 percent sugar, 8.7 percent cream, 3 percent each of liquid sugar and hydrogenated vegetable oil, 2 percent modified corn starch, 1.6 percent egg, and less than one percent, each, of vanilla flavor, methyl cellulose, mono and diglycerides, milk protein, xanthan gum, pectin, and anatto color. The product is put up in sterilized, one-liter, aseptically-packed containers, and sold to the customers in the food service and catering industry for use as an ingredient in the preparation of desserts. 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 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…dairy products described in additional U.S. note 1 to chapter 4…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 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 Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division