Ms. Yael Shanee
Ahava Food Corp.
110 Beard Street
Brooklyn, NY 11231
RE: The tariff classification of dessert products from Israel
Dear Ms. Shanee:
In your letter dated May 29, 2006 you requested a tariff classification ruling.
Ingredients breakdowns and a description of the manufacturing process were submitted with your letter. Copies of the packaging were submitted via facsimile transmission on June 12, 2006. The products are refrigerated, ready to eat, dairy-based dessert products. Tara Kids Vanilla Flavored Dairy Dessert is composed of 85 percent milk and milk proteins, 11 percent sugar, and 4 percent modified starch, pectin, carrageenan, flavors, tricalcium phosphate, vitamin D, turmeric, and annatto. Tara Kids Chocolate Dairy Dessert contains 82 percent milk and milk proteins, 13 percent sugar, 1.9 percent cocoa, and 3.1 percent modified starch, pectin, carrageenan, flavors, tricalcium phosphate, and vitamin D. Janana Chocolate Dairy Dessert with Cream Topping consists of 65 percent milk, 17 percent cream, 12 percent sugar, 1.5 percent cocoa, and 4.5 percent milk powder, modified starch, pectin, carrageenan, xanthan gum, and flavorings. Janana Side by Side Vanilla and Chocolate Nut Flavored Dairy Dessert is made from 62 percent milk, 20 percent cream, 9.5 percent sugar, 3.5 percent glucose syrup, less than one percent cocoa, and 4.2 percent milled nuts, modified starch, carrageenan, xanthan gum, and flavorings. The dessert products are put up for retail sale in containers holding from 3.6 to 4.9 ounces, net weight.
The applicable subheading for these products, when imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa…other…other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 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 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS
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 Stanley Hopard at 646-733-3029.
Robert B. Swierupski