The tariff classification of a dairy product from Canada

NY R00322 May 11, 2004 CLA-2-21:RR:NC:2:228 R00322 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. George Kampouris G. Van Kam Trading Company Ltd. 4920 de Maisonneuve W., #402 Westmount, QC Canada H3Z 1N1 RE: The tariff classification of a dairy product from Canada Dear Mr. Kampouris: In your letter dated April 27, 2004 you requested a tariff classification ruling. DairyFat-44L is described as an oil-in-water emulsion composed of 52-54 percent water, 43-44 percent butterfat, 3-4 percent milk protein, and “small amounts” of emulsifier, salt, and flavoring. The product will be used as an ingredient in bakery and confectionery products. The applicable subheading for DairyFat-44L, 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. 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