The tariff classification of a non-dairy cream from Denmark

NY R04579 September 7, 2006 CLA-2-21:RR:E:NC:N2:228 R04579 CATEGORY: Classification TARIFF NO.: 2106.90.9980 Mr. Henrik Fenger Scandic Food, Inc. 700 Rockmead Drive Kingwood, TX 77339 RE: The tariff classification of a non-dairy cream from Denmark Dear Mr. Fenger: In your letter dated August 8, 2006 you requested a tariff classification ruling. Descriptive literature for two products were provided with your letter. Caterwhip and Sweetwhip are described as non-dairy creams. Caterwhip is said to have a neutral taste, and is suitable for use in place of dairy cream to add creaminess to soups and sauces or to thicken or garnish potato or pasta dishes. It may also be whipped or boiled, and used for desserts or to decorate cakes. Caterwhip is composed of water, hydrogenated vegetable oil, dried glucose syrup, emulsifiers, milk proteins, stabilizers, flavor, and color. The product is UHT (ultra high temperature) processed and packaged in one-liter Tetra-brick packages. The applicable subheading for Caterwhip will be 2106.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other cream or milk substitutes. The duty rate will be 6.4 percent ad valorem. 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. Your inquiry does not provide enough information for us to give a classification ruling on Sweetwhip. Your request for a classification ruling should include a complete ingredients breakdown, by weight. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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