The tariff classification of frozen yogurt bars with kefir from Canada

N262486 April 3, 2015 CLA-2-21:OT:RR:E:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Mr. Michael Dahm Cole International USA 2094 Grand Island Boulevard Grand Island, NY 14072 RE: The tariff classification of frozen yogurt bars with kefir from Canada Dear Mr. Dahm: In your letter dated March 6, 2015, on behalf of your client Les Aliments Lebel, you requested a tariff classification ruling. A photocopy of the label representing the product was submitted with your inquiry for our review. The label reads: “Frozen Organic Yogurt with Kefir.” A photo on the label depicts a plain white “on-a-stick” bar (“vanilla bar”) alongside another with a pink swirl (“vanilla bar strawberry ripple”). The product will be packed 12 per box with a net fluid content of 88 ml per bar. It is assumed that the bars will be imported in a frozen state for storage, sale and consumption in that condition. The ingredients are stated as follows: Vanilla Bar - organic sugar, organic skim milk powder, organic cream, Arabic gum, organic soy lecithin, guar gum, xanthan gum, locust bean gum, citric acid, natural vanilla extract, probiotic culture L.Acidophilus, kefir (partially skim organic milk, active bacterial cultures). Vanilla Bar Strawberry Ripple - organic sugar, organic skim milk powder, organic cream, Arabic gum, organic soy lecithin, guar gum, xanthan gum, locust bean gum, citric acid, natural vanilla extract, probiotic culture L.Acidophilus, kefir (partially skim organic milk, active bacterial cultures), strawberry ripple (organic strawberries, organic sugar, natural strawberry flavor, natural beetroot color). You have advised that the bars contain approximately 3.6 % milk fat and 13.2% nonfat milk solids by weight. The applicable subheading for the above-described frozen yogurt bars with kefir, if entered while the tariff-rate quota remains open, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ice cream and other edible ice, whether or not containing cocoa: 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 20% ad valorem.The applicable subheading for the above-described frozen yogurt bars with kefir, if entered after the tariff-rate quota has closed, will be 2105.00.4000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa: other: dairy products described in additional U.S. Note 1 to chapter 4: other. The rate of duty will be 50.2 cents per kilogram plus 17% ad valorem. Products classified in subheading 2105.00.4000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.67—9904.04.74. 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 Nathan Rosenstein at Nathan.Rosenstein@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division