CLA-2-04:RR:NC:2:231 G89553
Mr. Daniel Spaeth
Agri-Dairy Products, Inc.
Harrison Executive Park
3020 Westchester Avenue
Purchase, NY 10577
RE: The tariff classification of dairy products from Argentina, Denmark, France, Germany, Hungary, Ireland, Israel, Lithuania, Mexico, the Netherlands, Poland, Sweden, and the United Kingdom.
Dear Mr. Spaeth:
In your letter, dated March 8, 2001, you requested a classification ruling.
The merchandise, comprised of dairy products, is described thus: Item 1 is a blend of 95 percent dry buttermilk and 5 percent sugar. The milk fat content is not less than 4.275 percent, typically 4.75 percent. Item 2 is a blend of 95 percent dry buttermilk and 5 percent salt. The milk fat content is not less than 4.275 percent, typically 4.75 percent. Item 3 is a blend of 95 percent dry whey and 5 percent sugar. The milk fat content is not more than 1.4 percent, typically 0.95 percent. Item 4 is a blend of 95 percent dry whey and 5 percent salt. The milk fat content is not more than 1.4 percent, typically 0.95 percent. Item 5 is a blend of 95 percent dry, whole milk (26 percent butterfat minimum) and 5 percent sugar. The milk fat content is not less than 24 percent, typically 24.7 – 27.0 percent.
The applicable subheading for the blend of 95 percent dry buttermilk and 5 percent sugar (item 1), if entered under quota, if an import license is required, and if the country of origin is other than Mexico, will be 0403.90.4110, Harmonized Tariff Schedule of the United States (HTS), 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, other, sour cream containing not over 45 percent by weight of butterfat; buttermilk, dried, containing not over 6 percent by weight of butterfat, described in additional U.S. note 12 to chapter 4 and entered pursuant to its provisions, articles for which an import license is required. The general rate of duty will be 3.3 cents per kilogram.
The applicable subheading for the blend of 95 percent dry buttermilk and 5 percent sugar (item 1), if entered under quota, if an import license is not required, and if the country of origin is other than Mexico, will be 0403.90.4190, Harmonized Tariff Schedule of the United States (HTS), 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, other, sour cream containing not over 45 percent by weight of butterfat; buttermilk, dried, containing not over 6 percent by weight of butterfat, described in additional U.S. note 12 to chapter 4 and entered pursuant to its provisions, other. The general rate of duty will be 3.3 cents per kilogram.
The applicable subheading for the blend of 95 percent dry buttermilk and 5 percent sugar (item 1), if entered outside the quota, or if the country of origin is Mexico, will be 0403.90.4500, Harmonized Tariff Schedule of the United States (HTS), 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, other, sour cream containing not over 45 percent by weight of butterfat; buttermilk, dried, containing not over 6 percent by weight of butterfat, other. The general rate of duty will be 87.6 cents per kilogram. In addition, products classified in subheading 0403.90.4500, HTS, are subject to additional safeguard duties based on their value, as described in subheadings 9904.05.20 – 9904.05.36, HTS. However, U.S. Note 1, subchapter IV in chapter 99 states, “Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter.” Accordingly, if a product of Mexico, the safeguard duties will not apply.
Goods of Mexico, classifiable in subheading 0403.90.4500, HTS, entered under the terms of general note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits described in note 6 to subchapter VI of chapter 99, HTS, will be free of duty pursuant to subheading 9906.04.39, HTS. If the quantitative limits of note 6 to subchapter 6 of chapter 99 have been reached, and if the product is valued not over $1.22 per kilogram, it will be dutiable at the rate of 19.4 cents per kilogram, in subheading 9906.04.40, HTS. If valued over $1.22 per kilogram, the rate of duty will be 15.8 percent ad valorem, pursuant to subheading 9906.04.41, HTS.
The applicable subheading for the blend of 95 percent dry buttermilk and 5 percent salt (item 2) and the blend of 95 percent dry whey and 5 percent salt (item 4), if imported in quantities that fall within the limits described n additional U.S. note 10 to chapter 4, and if the country of origin is other than Mexico, will be 1901.90.4200, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other, dairy products described in additional U.S. note 10 to chapter 4, dairy preparations containing over 10 percent by weight of milk solids, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, or if the country of origin is Mexico, the product will be classified in subheading 1901.90.4300, HTS, and will be dutiable at US $1.035 per kilogram, plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, are subject to additional duties based on their value, as described in subheadings 9904.04.67 – 9904.04.74, HTS. However, U.S. Note 1, subchapter IV in chapter 99 states, “Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter.” Accordingly, if a product of Mexico, the safeguard duties will not apply.
Goods of Mexico, classifiable in subheading 1901.90.4300, HTS, entered under the terms of general note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits described in note 7 to subchapter VI of chapter 99, HTS, will be free of duty pursuant to subheading 9906.19.16, HTS. If the quantitative limits of note 7 to subchapter 6 of chapter 99 have been reached, and if the product is valued $1.27 or less, per kilogram, it will be dutiable at the rate of 21.2 cents per kilogram, in subheading 9906.19.17, HTS. If valued over $1.27 per kilogram, the rate of duty will be 16.6 percent ad valorem, pursuant to subheading 9906.19.18, HTS.
The applicable subheading for the blend of 95 percent dry whey and 5 percent sugar (item 3), if entered under quota, if an import license is required, and if the country of origin is other than Mexico, will be 0404.10.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, whey and modified whey, whether or not concentrated or containing added sugar or other sweetening mater, other, dried, described in additional U.S. note 12 to chapter 4 and entered pursuant to its provisions, articles for which an import license is required. The general rate of duty will be 3.3 cents per kilogram.
The applicable subheading for the blend of 95 percent dry whey and 5 percent sugar (item 3), if entered under quota, if an import license is not required, and if the country of origin is other than Mexico, will be 0404.10.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, whey and modified whey, whether or not concentrated or containing added sugar or other sweetening mater, other, dried, described in additional U.S. note 12 to chapter 4 and entered pursuant to its provisions, other. The general rate of duty will be 3.3 cents per kilogram.
The applicable subheading for the blend of 95 percent dry whey and 5 percent sugar (item 3), if entered outside the quota, or if the country of origin is Mexico, will be 0404.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, whey and modified whey, whether or not concentrated or containing added sugar or other sweetening mater, other, dried, other. The general rate of duty will be 87.6 cents per kilogram. In addition, products classified in subheading 0404.10.9000, HTS, are subject to additional safeguard duties based on their value, as described in subheadings 9904.05.20 – 9904.05.36, HTS. However, U.S. Note 1, subchapter IV in chapter 99 states, “Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter.” Accordingly, if a product of Mexico, the safeguard duties will not apply.
Goods of Mexico, classifiable in subheading 0404.10.9000, HTS, entered under the terms of general note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits described in note 7 to subchapter VI of chapter 99, HTS, will be free of duty pursuant to subheading 9906.04.63, HTS. If the quantitative limits of note 7 to subchapter 6 of chapter 99 have been reached, and if the product is valued not over $1.22 per kilogram, it will be dutiable at the rate of 19.4 cents per kilogram, in subheading 9906.04.64, HTS. If valued over $1.22 per kilogram, the rate of duty will be 15.8 percent ad valorem, pursuant to subheading 9906.04.65, HTS.
The applicable subheading for the blend of 95 percent dry, whole milk (26 percent butterfat minimum) and 5 percent sugar (item 5), if entered under quota, and if the country of origin is other than Mexico, 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.
The applicable subheading for the blend of 95 percent dry, whole milk (26 percent butterfat minimum) and 5 percent sugar (item 5), if entered outside the quota, or if the country of origin is Mexico, will be 0402.29.5000, 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 $1.104 per kilogram, plus 14.9 percent ad valorem. In addition, products classified in subheading 0402.29.5000, HTS, are subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01, HTS. However, U.S. Note 1, subchapter IV in chapter 99 states, “Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter.” Accordingly, if a product of Mexico, the safeguard duties will not apply.
Goods of Mexico, classifiable in subheading 0402.29.5000, HTS, entered under the terms of general note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits described in note 7 to subchapter VI of chapter 99, HTS, will be free of duty pursuant to subheading 9906.04.23, HTS. If the quantitative limits of note 7 to subchapter 6 of chapter 99 have been reached, and if the product is valued not over $1.185 per kilogram, it will be dutiable at the rate of 20.8 cents per kilogram, in subheading 9906.04.24, HTS. If valued over $1.185 per kilogram, the rate of duty will be 17.6 percent ad valorem, pursuant to subheading 9906.04.25, HTS.
Articles classifiable under subheadings 0403.90.4110, HTS, 0403.90.4190, HTS, 0404.10.5010, HTS, 0404.10.5090, HTS, or 1901.90.4200, HTS, which are products of Israel, are entitled to duty free treatment under the United States – Israel Free Trade Area upon compliance with all applicable regulations.
For goods classified in subheadings 0402.29.1000, HTS, 0403.90.4110, HTS, or 0404.10.5010, HTS, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time that such merchandise is entered for consumption into the United States.
Questions regarding licensing procedures and applications for licenses to import dairy products subject to quota should be addressed to:
Import Quota Manager for Dairy Products
STOP 1029/Room 5531-S
U.S. Department of Agriculture
1400 Independence Avenue, S.W.
Washington, DC 20250-1029
Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204
Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
A.P.H.I.S. Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division