The tariff classification of a dairy product from Canada and Mexico

NY L81283 December 22, 2004 CLA-2-21:RR:NC:2:228 L81283 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Robert Tinkham Chicago Sweeteners Incorporated 1700 Higgins Road Des Plaines, IL 60018 RE: The tariff classification of a dairy product from Canada and Mexico Dear Mr. Tinkham: In your letter dated December 15, 2004 you requested a tariff classification ruling. The product is described as a blend of 99 percent anhydrous milk fat and one percent palm kernel oil or coconut oil, imported in containers ranging from 50-pound boxes to 2700-pound totes. The milk fat may be a product of New Zealand, Australia, or the United Kingdom, and the oil may be a good of Indonesia or Malaysia. The blend will be used as an ingredient in a variety of industrial food applications. 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 2106.90.6400, Harmonized Tariff Schedule of the United States (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, the product 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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