The tariff classification of food ingredients from New Zealand

NY J88352 October 6, 2003 CLA-2-19:RR:NC:2:228 J88352 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300; 2106.90.6400; 2106.90.6600 Ms. Rachel Roper-Taulelei New Zealand Trade & Enterprise New Zealand Consulate General 12400 Wilshire Boulevard Los Angeles, CA 90025 RE: The tariff classification of food ingredients from New Zealand Dear Ms. Roper-Taulelei: In your letter dated September 3, 2003, on behalf of Tatua Co-operative Dairy Company, Ltd., you requested a tariff classification ruling. Technical information for five products were submitted with your letter. The products consist of enzyme-modified cream or milk fat, used as flavors or flavor enhancers in a variety of food products. CFI 860 Cream Flavour Paste contains 96.5 percent cream, 2 percent flavors, and 1.5 percent lipase enzyme. CFI 890 Cream Flavour Ingredient is a paste composed of 99 percent cream and one percent enzyme. CFI 805 Cream Flavour is a powder composed of 80.5 percent maltodextrin, 15.5 percent milk fat, 4 percent moisture, and less than one percent each of enzyme and flavors. 2000 Sweet Butter Flavour Ingredient consists of 50 percent sugar, 49 percent anhydrous milk fat, and less than one percent enzyme. 1000 Sweet Butter Flavour is composed of 79 percent anhydrous milk fat, 20 percent sugar, and less than one percent enzyme. The applicable subheading for the CFI 860 Cream Flavour Paste and CFI 890 Cream Flavour Ingredient, 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 elsewhere specified or included…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. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, these products will be classified in subheading 1901.90.4300, 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. The applicable subheading for CFI 805 Cream Flavour, 2000 Sweet Butter Flavour Ingredient, and 1000 Sweet Butter Flavour Ingredient, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included…other… other…containing over 10 percent by weight of milk solids…other, 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 10 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 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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