CLA-2-19:OT:RR:NC:N2:228
Mr. David While
Anglo-Irish Trading Co. PTY LTD
PO Box 990 Brookvale
NSW 2100 Australia
RE: The tariff classification of a yogurt smoothie mixes from Australia
Dear Mr. While:
In your letter dated September 12, 2008, you requested a tariff classification ruling.
Samples, a description of the product and an ingredients breakdown were submitted with your letter. The samples were examined and disposed of. While’s Yoghurt SHOTS Mix – Probiotic Formula (Vanilla, Strawberry, Black Cherry, Apricot) are powdered yogurt smoothie mixes consisting of 25 percent sugar, 22.85 percent yogurt powder, 19.4 percent whey powder, 17.2 percent fiber (inulin), 5.7 percent glucose syrup solids, 3 percent soybean oil, 2.3 percent citric acid, 1.2 percent guar gum, 1.2 percent xanthan gum, 1 percent carboxymethyl cellulose, and less than one percent each of flavoring, coloring, and freeze-dried probiotic cultures. They are packaged in sachets containing 35 grams, net weight. The consumer blends the contents of a sachet with 225 ml skim milk to make the smoothies.
The applicable subheading for the yogurt smoothie mixes if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa on a totally defatted basis, not elsewhere specified or included…other…other…dairy products described in additional U.S. note 1 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 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, the products will be classified in subheading 1901.90.4300, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division