The tariff classification of a food ingredient from Germany

NY J86597 July 8, 2003 CLA-2-19:RR:NC:2:228 J86597 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Ms. Nicola Haindl QimiQ Handels GmbH Gitzen 172 A-5322 Hof bei Salzburg, Austria RE: The tariff classification of a food ingredient from Germany Dear Ms. Haindl: In your letters dated June 4, 2003 and June 16, 2003 you requested a tariff classification ruling. A sample and descriptive literature accompanied your first letter. The sample was opened, examined, and disposed of. QimiQ Vanilla is a yellow-colored, liquid product with a syrup-like consistency, said to be composed of 93 percent cream (15 percent fat), 3.5 percent sugar, one percent each of gelatin and flavoring, and less than one percent each of modified starch, dextrose, pectin, citric acid, and beta carotene. The blended ingredients are UHT processed and aseptically packed in one-kilogram Tetra-pack containers, and sold to pastry chefs and other food service customers. QimiQ Vanilla is described as a vanilla-flavored base for desserts and pastries. The applicable subheading for the QimiQ Vanilla, 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…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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division