The tariff classification of a food ingredient from Finland

NY R01238 January 28, 2005 CLA-2-21:RR:NC:2:228 R01238 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Ms. Sue Martin Baltimore Spice, Inc. 9740 Reisterstown Road Owings Mills, MD 21117 RE: The tariff classification of a food ingredient from Finland Dear Ms. Martin: In your letter dated December 29, 2004 you requested a tariff classification ruling. A technical data sheet accompanied your letter. Diminicol® AMF 30 Pa is described as a white or off-white colored, homogenous, water-in-oil suspension with a butter-like structure. It is composed of approximately 65 percent anhydrous milk fat, 30 percent phytosterols derived from tall oil, 5 percent water, and less than one percent Vitamin E. It will be imported in 10-kilogram packages and used as an ingredient in a variety of human food products. The applicable subheading for the Diminicol® AMF 30 Pa, 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 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 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