CLA-2-04:OT:RR:E:NC:N2:231
Mr. John Bentz
Universal Logistics Solutions
2500 W. Higgins Road
Suite 140
Hoffman Estates, IL 60169
RE: The tariff classification of coffee creamers from the Netherlands
Dear Mr. Bentz:
In your letter dated February 5, 2015, you requested a tariff classification ruling on behalf of your client Friesland Campina North America Inc.
The products in question are four types of coffee creamers in powdered form.
“Cappa 08K” is composed of skim milk powder (76%), sugar (15%), butter oil (8.75%) and silicon dioxide (0.25%).
“Cappa 07K” is composed of skim milk powder (49%), sugar (45%), butter oil (5.75%) and silicon dioxide (0.25%).
“Cappa 17K” is composed of skim milk powder (67.75%), sugar (15%), butter oil (17%) and silicon dioxide (0.25%).
“Cappa 16K” is composed of skim milk powder (44%), sugar (44.75%), butter oil (11%) and silicon dioxide (0.25%).
The applicable subheading for all of the above-described coffee creamers, if entered under quota, will be 0402.29.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 17.5% ad valorem.
The applicable subheading for the coffee creamers, if entered after the quota has closed, will be 0402.29.5000, HTSUS, 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: other. The rate of duty will be $1.104 per kilogram plus 14.9% ad valorem. Further, goods entered in subheading 0402.29.5000, HTSUS, are subject to additional safeguard duties based on their value, as set forth in subheadings 9904.04.50—9904.04.58.
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/.
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: [email protected]
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 the 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 Nathan Rosenstein at the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division