CLA-2-21:OT:RR:NC:N2:228
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of food ingredients from Canada
Dear Mr. Kavanaugh:
In your letter dated July 31, 2015 you requested a tariff classification ruling on behalf of Barry Callebaut USA, VT.
Product specification sheets and samples of three products accompanied your letter. The samples were examined and destroyed. Item INW-L14A734-01-000 is said to contain 65 percent sugar, 29 percent soy oil, and 6 percent whey powder sweet (not over 10 percent milk solids). Item INW-L14A734-02-000 is said to contain 60 percent sugar, 30 percent soy oil, and 10 percent skimmed milk powder (not over 10 percent milk solids). Item INW-L14A734-03-000 is said to contain 57 percent sugar, 31 percent soy oil, and 12 percent skimmed milk powder (over 10 percent milk solids). All items will be imported in liquid form packed in 50 pound buckets, one metric ton totes, or bulk tank trucks. After importation the food ingredients are said to be used as ingredients in filling making. Skimmed milk powder, cocoa powder and other minor ingredients will be added to the mixture to make filling.
In your letter, you suggested the products may fall in subheading 2106.90.8200 or 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), the non-quota provisions for other food preparations not elsewhere specified or included. Based on the products’ ingredients breakdowns, form, and use, they will be classified elsewhere.
The applicable subheading for item INW-L14A734-03-000, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.7800, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other . . . containing over 10 percent by weight of milk solids . . . other . . . articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 . . . described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the item will be classified in subheading 2106.90.8000, HTSUS, and dutiable at the general rate of 70.4 cents per kilogram plus 8.5 percent ad valorem.
The applicable subheading for the items INW-L14A734-01-000, and INW-L14A734-02-000, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other . . . other . . . other . . . articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 . . . described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the items will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the general rate of 28.8 cents per kilogram plus 8.5 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