CLA-2-19:OT:RR:NC:N2:228
Mr. Rick Schlondrop
Brenntag Great Lakes, LLC
4420 N. Harley Davidson Avenue
Wauwatosa, WI 53225
RE: The tariff classification of food ingredients from the Netherlands
Dear Mr. Schlondrop:
In your letter dated June 17, 2015, you requested a tariff classification.
Ingredients breakdowns, manufacturing flow charts, product specification sheets, and samples were submitted with your letter. The samples were examined and disposed of. Vana-Blanca 50C is a cream-colored powder, composed of approximately 49 percent refined hardened coconut oil, 41 percent glucose syrup, 5 percent caseinate, 4 percent stabilizers, and less than 1 percent each emulsifier and flowing agent. The product is used to make non-dairy creamer with other ingredients after importation. Vana-Cappa CS-10 is a white powder, said to be a Cappuccino base consisting of approximately 45 percent glucose syrup, 32 percent skimmed milk powder, 21 percent medium chain triglycerides (MCT oil), 2 percent stabilizer, and less than 1 percent flowing agent. You state that both products will be blended by your customer with other ingredients before selling the finished products to the consumer marketplace.
The applicable subheading for the Vana-Cappa CS-10, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of goods of heading 0401 to 0404, not containing cocoa . . . 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 general 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 product will be classified in subheading 1901.90.4300, HTSUS, and dutiable at the general rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading1901.90.4300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTSUS.
The applicable subheading for the Vana-Blanca 50C will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. 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 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 ww.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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division