CLA-2-04:RR:NC:2:231 C80822

Mr. Clark Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of a dairy product from Canada.

Dear Mr. Bien:

In your letter, dated October 15, 1997, you have requested a tariff classification ruling. The dairy product is a whole milk blend comprised of 90 percent whole milk powder and 10 percent corn syrup solids. The milk powder that used to make the blend contains 2-28 percent butterfat, imparting the imported product with a 1.8-25.2 percent butterfat content. It will be packed in 2,000 pound bulk bags and 100 pound paper bags. The mix will be used in the manufacture of confectionery and other food products.

The applicable subheading for dairy product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 0402.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, other, described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the product will be classified in subheading 0402.29.5000, HTS, and will be dutiable at US $1.202 per kilogram, plus 16.2 percent ad valorem. In addition, products classified in subheading 0402.29.5000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS.

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 Ralph Conte at (212) 466-5759.


Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division