CLA-2-04:OT:RR:NC:N2:231

Ms. Carla Graca
All-Ways Forwarding International Inc.
701 Newark Avenue
Elizabeth, New Jersey 07208

RE: The tariff classification of Whipping Cream and Aerosol Whipped Cream from Belgium and France

Dear Ms. Graca:

In your letter dated November 7, 2017 on behalf of your client Isigny Sainte Mère, you requested a tariff classification ruling. The samples will be retained.

There are two products under review. UHT Crème Whipping Cream is composed of cream (35.1 percent fat) and carrageenan. Crème a la Vanilla de Madagascar Aerosol is composed of dairy milk, sugar, emulsifier, natural vanilla extract and carrageenan. The product will be sold to distributors for sale to wholesalers and supermarkets. 

The applicable subheading for the UHT Crème Whipping Cream, if entered under quota, will be 0401.50.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Milk and cream, not concentrated nor containing added sugar or other sweetening matter: Of a fat content, by weight, exceeding 10 percent: of a fat content, by weight, not exceeding 45 percent: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. The rate of duty will be 3.2 cents per liter. The applicable subheading for the UHT Crème Whipping Cream, if entered after the quota has closed, will be 0401.50.2500, HTSUS, which provides for Milk and cream, not concentrated nor containing added sugar or other sweetening matter: Of a fat content, by weight, exceeding 10 percent: of a fat content, by weight, not exceeding 45 percent: Other. The rate of duty will be 77.2 cents per liter. Products classified in subheading 0401.50.2500, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.01—9904.04.08.

The applicable subheading for Crème a la Vanilla de Madagascar Aerosol, if entered under quota, will be 0402.99.7000, HTSUS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: Other: Other: Other: described in additional U.S. note 10 chapter 4 and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem. The applicable subheading for Crème a la Vanilla de Madagascar Aerosol, if entered outside the quota, will be 0402.99.9000, HTSUS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter: Other: Other: Other: Other. The rate of duty will be 46.3 cents per kilogram, plus 14.9 percent ad valorem. In addition, products classified in subheading 0402.99.9000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01.

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 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 Email: AskNIES.Products@aphis.usda.gov

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 website 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 Ekeng.Manczuk@cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division