CLA-2-04:OT:RR:NC:N2:231
Ms. Annabelle Gaudreau
VLM Foods Inc.
1651 Saint Regis Boulevard
Dollard-des-Ormeaux, QC H9B 3H7
Canada
RE: The tariff classification of Yogurt from Belgium
Dear Ms. Gaudreau:
In your letter dated May 23, 2019, you requested a tariff classification ruling.
The two products under review are Frozen Greek Yogurt and Frozen Skimmed Yogurt; both items are in pellet form. The manufacturing process for the frozen Greek yogurt consist of a process whereby cream and protein are added to pasteurized full fat milk for the purpose of standardization. The product is then homogenized, pasteurized, and allowed to cool at 43-45 degrees Celsius before it is incubated with yogurt cultures (Lactobacillus bulgaricus, Streptococcus thermophilus) at 42-46 degrees Celsius. The Greek yogurt is smoothened, and then transferred into freezing tunnels resulting in individual quick frozen (IQF) pellets. The product is packed in 10-kilogram lined cartons and stored at 1-4 degrees Celsius.
As it pertains to the Frozen Skimmed Yogurt, the manufacturing process consist of the incubation of pasteurized milk with aforementioned yogurt cultures at 42-46 degrees Celsius. The product is packed and cooled before it is blended with other ingredients (modified starch, skimmed milk powder), transferred into freezing tunnels resulting in individual quick frozen (IQF) pellets. The product is packed in 10-kilogram lined cartons and stored at minus (-) 21 degrees Celsius.
The applicable subheading for the Frozen Greek Yogurt and Skimmed Milk Yogurt (in pellet form) 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.” 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 the World Wide Web at https://hts.usitc.gov/current.
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
E-mail: [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 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division