The tariff classification of Laban-up from United Arab Emirates

NY K86507 June 15, 2004 CLA-2-22 RR:NC:SP:232 K86507 CATEGORY: Classification TARIFF NO.: 2202.90.2400; 2202.90.2800 Mr. Bharat Joshi Evernew Intl. Inc. 65 Christle Street Edison, N.J. 08820 RE: The tariff classification of Laban-up from United Arab Emirates Dear Mr. Joshi: In your letter dated May 28, 2004 you requested a tariff classification ruling. The subject merchandise is called Laban-up, and is described as a drinking yogurt or salty lassi. It is stated to contain 94.70 percent water, 5 percent milk solids and 0.30 percent salt. The product is sterilized and packaged in 12 by 1liter tetra packs. The applicable subheading for the Laban-up, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2202.90.2400, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters...containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages...Other: Milk-based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The duty rate will be 17.5 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 2202.90.2800, HTS, and dutiable at the rate of 23.5 cents per liter plus 14.9 percent ad valorem. In addition, products classified in subheading 2202.90.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, 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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division