CLA-2-04:OT:RR:NC:N2:231

Mr. Juno Lee
Chunil International Logistics, Inc.
4801 Wilshire Blvd., #310
Los Angeles, CA 90010

RE: The tariff classification of whipped cream.

Dear Mr. Lee:

In your letter dated November 5, 2012, you requested a tariff classification ruling.

The product in question is identified as ultra-pasteurized, sweetened, whipped light cream. The ingredients are stated to be cream and milk (86%), sugar (7%), dextrose (6%), carrageenan (0.50%), sorbitan monostearate (0.40%), artificial vanilla flavor (0.07%), vitamin E (0.02%) and beta carotene (0.01%). The milk fat content of the product is said to be 20%.

The applicable subheading for the above-described whipped cream, if entered under quota, will be 0402.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: other: other: other: described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions.

The applicable subheading for the above-described whipped cream, if entered outside the quota, will be 0402.99.9000, HTSUS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: other: other: other: other.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

If you have any questions regarding the ruling, contact National Import Specialist Nathan Rosenstein at (646) 733-3030.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division