The tariff classification of a food ingredient from Italy

N236175 March 18, 2013 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9500; 2106.90.9700 Ms. Elizabeth Weinzierl-Gutmann Savino Del Bene U.S.A. Inc. 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of a food ingredient from Italy Dear Ms. Weinzierl-Gutmann: In your letter dated November 27, 2012, you requested a tariff classification ruling on behalf of AGMR LLC dba Yogurino, PA. Ingredient information and a sample accompanied your inquiry. The sample was forwarded to the Customs and Border Protection laboratory for analysis. “Base Yo” is a white powder, said to be composed of 47 percent sugar, dextrose, dried glucose syrup, maltodextrin, 7 percent yogurt powder, 2.6 percent skim milk powder, flavor, citric acid, thickener, emulsifiers, lyophilized ferments, and stabilizer, packed in a 2-kg bag. The merchandise is a semi-finished product for making ice cream and frozen yogurt and only destined for industrial use. Upon importation, milk will be added to create the finished products. Laboratory analysis found the product to contain 42.7 percent sucrose, and 9.53 percent total milk solids on a dry basis. The applicable subheading for the “Base Yo,” if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division