The tariff classification of food ingredients from New Zealand, Australia, Mexico, and Uruguay.

NY K86461 June 9, 2004 CLA-2-21:RR:NC:2:228 K86461 CATEGORY: Classification TARIFF NO.: 2106.90.6400, 2106.90.6600 Dr. N.R. Gandhi Jeneil Biotech Inc. 400 North Dekora Woods Blvd. Saukville, WI 53080 RE: The tariff classification of food ingredients from New Zealand, Australia, Mexico, and Uruguay. Dear Dr. Gandhi: In your letters dated May 5, 2004 and May 20, 2004, you requested a tariff classification ruling. Samples, submitted with your second letter, were examined and disposed of. JB-1005 Savory Food Preparation Powder is a mixture of 53 percent milk fat, 40 percent nonfat milk solids, 10 percent salt, and 2 percent moisture. JB-1010 Savory Food Preparation Powder is a mixture of 50 percent milk fat, 38 percent nonfat milk solids, 10 percent salt, and 2 percent moisture. The products will be used to manufacture foods such as soups, sauces, crackers, and other baker’s wares. They will be imported in bags containing 50-lb. and 25-kg., and 1-MT tote sacks. The applicable subheading for both products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…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, the 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 of New Zealand, Australia, and Uruguay, 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