Mr. Matt Smith
World Cargo Logistics Ltd.
Davian Business Centre Kiln Lane
RE: The tariff classification of a food product from the United Kingdom
Dear Mr. Smith:
In your letter dated July 25, 2018, you requested a tariff classification ruling on behalf of your client, Minor Figures, London, UK.
A manufacturing flowchart, a description of the manufacturing process, and an ingredients breakdown were provided with your inquiry.
The product called “Oat Milk” is said to contain approximately 88 percent water, 11 percent oat syrup, 2 percent rapeseed oil, and trace amounts of tricalcium phosphate, calcium carbonate, and salt. The product is to be a non-dairy alternative to milk and soymilk as an additive to coffee. It is a cream colored liquid with the distinct taste of oats. The product will be imported in cartons with high barrier aluminum foil and polyethylene coated paperboard, 30.5 g, net weight.
The applicable subheading for the “Oat Milk” will be 2106.90.9875, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . non-dairy coffee whitener. The general rate of duty will be 6.4 percent 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.
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 firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division