CLA-2-04:OT:RR:NC:N2:231
Mr. Joseph M. Spraragen
Grunfeld, Desiderio … LLP
399 Park Ave., 25th Fl.
New York, NY 10022-4877
RE: The tariff classification of yogurt from France.
Dear Mr. Spraragen:
In your letter dated May 9, 2014, you requested a tariff classification ruling on behalf of Materne North America Corp. (New York City).
The product in question, “GoGo squeeZ Yogurtz,” is described as a shelf-stable, fruit-flavored low-fat yogurt that will be packaged, imported and sold at retail in 85-gram flexible pouches. Each pouch will feature a cap that can be removed to enable the consumer to squeeze the contained yogurt directly into his/her mouth. A sample accompanying your inquiry was found to be a thick, off-white milky liquid having a sweet, slightly acidic and fruity flavor typical of many commercial yogurt products.
The ingredients are cultured nonfat milk, cultured whole milk, cane sugar, strawberry/blueberry/ raspberry fruit puree concentrate, stabilizers (tapioca starch and fruit pectin), natural flavor, and vitamin D3.
The manufacturing process begins by combining and pasteurizing skim milk and whole milk. Lactobacillus bulgaricus and Streptococcus thermophilus bacterial cultures are added to the combined pasteurized milk, which is then allowed to ferment at 43°C for about eight hours. The resulting yogurt is then smoothened by mixing, after which the other ingredients are mixed in. Following homogenization and additional pasteurization, the product is filled into the individual pouches, which are pasteurized again. You have stated that the finished product contains 1.8% milkfat and over 8.25% nonfat milk solids, and that its titratable acidity exceeds 0.9%.
The applicable subheading for the “GoGo squeeZ Yogurtz” will be 0403.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: yogurt: other (than in dry form). The rate of duty will be 17% 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/.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
Email: [email protected]
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 the 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 Nathan Rosenstein at the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division