The tariff classification of a food ingredient from New Zealand

N063776 September 18, 2009 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Jim Small Serra Natural Foods, Ltd. P.O. Box 16-358 Christchurch, Canterbury 8042 New Zealand RE: The tariff classification of a food ingredient from New Zealand Dear Mr. Small: In your letter dated May 5, 2009 you requested a tariff classification ruling. An ingredients breakdown and production flow chart accompanied your letter. Samples, received on June 4, 2009, were forwarded to the U.S. Customs and Border Protection laboratory for analysis. The product is described as a base mix for frozen yogurt, composed of yogurt, cream, sugar, water, egg yolk, and vegetable gums. Laboratory analysis found the sample, an off-white colored paste, to contain 63 percent total milk solids, 38 percent milk fat, and 20.8 percent sucrose, on a dry weight basis. The yogurt base mix will be imported in sealed, bulk bags, in chilled form, and churned and frozen after importation to created a frozen yogurt product. The applicable subheading for the yogurt base mix, 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 (HTSUS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder…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, the product will be classified in subheading 1901.90.4300, HTSUS, 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTSUS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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