CLA-2-04:S:N:N1:229

Mr. John J. Allen
The AllenWitte Company, Inc.
3418 Windridge Drive
Garland, TX 75043

RE: The tariff classification of cultured lowfat YOGURT from Canada.

Dear Mr. Allen:

In your letter dated October 15, 1990 you requested a tariff classification ruling on behalf of the Dannon Company of White Plains, New York.

The product in question is described as cultured lowfat yogurt product, which will be imported from Canada for test market purposes. The yogurt will be made from cream, condensed skim milk, liquid sucrose sugar, stabilizers, and flavoring. The flavorings will consist of vanilla, chocolate, and assorted fruit flavors, and the fat content of the product, on a solids basis, will be 1.5 percent. This yogurt will be packaged for import in 4 ounce plastic cups, which will be overwrapped to include either four or six cups be unit, and will be shipped refrigerated.

The applicable subheading for this cultured lowfat YOGURT will be 0403.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Yogurt...Other. The rate of duty will be 20 percent ad valorem.

Importations of these products are subject to import regulations administered by various U.S. agencies. 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, D.C. 20204

Information regarding applicable regulations administered by U.S. Department of Agriculture may be addressed to that Agency at the following location:

U.S. Department of Agriculture A.P.H.I.S., Veterinary Services Federal Building, Room 838 6505 Belcrest Road Hyattsville, MD 20782

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport