CLA-2-04:RR:NC:2:231 J85463
Ms. Nicola Haindl
Qimiq Handels GmbH
Gitzen 172
A-5322 Hof bei Salzburg
Austria
RE: The tariff classification of cream from Austria.
Dear Ms. Haindl:
In your letter, dated May 27, 2002, you requested a tariff classification ruling.
The merchandise is comprised of Qimiq® brand cooking cream. The ingredients are 99 percent cream (15 percent fat) and 1 percent gelatin. Qimiq® is processed from half cream (containing 15 percent fat) through centrifugal techniques. After the addition of gelatin, the cream is homogenized, UHT processed, and packed aseptically in Tetra-pack or polyethylene bags. It is used as a creamy dairy base in deserts, pastries, and hot and cold dishes.
The applicable subheading for Qimiq® brand cooking cream, if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 4, will be 0401.30.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 percent, of a fat content, by weight, not exceeding 45 percent, described in additional U.S. note 5 chapter 4 and entered pursuant to its provisions. The rate of duty will be 3.2 cents per liter. If the quantitative limits of additional U.S. note 5 to chapter 4 have been reached, the product will be classified in subheading 0401.30.2500, HTS, and will be dutiable at 77.2 cents per liter. In addition, products classified in subheading 0401.30.2500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.01 – 9904.04.08, HTS.
Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204
Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division