CLA-2-19:OT:RR:NC:N4:228
Mr. Paul F. Fitzpatrick
MIQ Logistics
20 Central Street, Ste. 108
Salem, MA 01970
RE: The tariff classification of infant formula from the Netherlands
Dear Mr. Fitzpatrick:
In your letter dated July 5, 2016, you requested a tariff classification on behalf of Hyproca Nutrition USA Inc.
An ingredients breakdown, and label image accompanied your inquiry. Kabrita non-GMO goat milk baby formula is said to be a goat milk-based powder for targeting to babies age 9-24 months. The baby formula is said to contain 45.6 percent lactose, 21.6 percent nonfat goat milk powder, 19 percent vegetable oils, 9.5 percent goat whey protein concentrate, 1.75 percent minerals, 1.5 percent glucose syrup solids and less than 1 percent each mortierella alpina oil, crypthecodinium cohnii oil, choline bitartrate, vitamins, choline chloride, taurine, inositol, and L-carnitine. The product is packed for retail sale in 14 ounce cans (400 grams) net weight.
The applicable subheading for the product, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 19, will be 1901.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of goods of headings 0401 to 0404 ... preparations for infant use, put up for retail sale ... containing over 10 percent by weight of milk solids ... other ... infant formula containing oligosaccharides ... described in additional U.S. note 2 to this chapter and entered pursuant to its provisions. The general rate of duty will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 19 have been reached, the product will be classified in subheading 1901.10.3000 HTSUS, and dutiable at the rate of $1.035 per kilogram, plus 14.9 percent ad valorem.
In addition, products classified in subheading 1901.10.3000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.19.01 to 9904.19.09, HTSUS.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division