CLA-2-19:OT:RR:NC:N4:228
Ms. Mariana Guillen
PG Avant Logistics
Vicente Guerrero 320
Zapopan, Mexico 45235
RE: The tariff classification of a sweetened condensed creamer from Malaysia
Dear Ms. Guillen:
In your letter dated March 15, 2016 you requested a tariff classification ruling on behalf of Calkins Burke and Zannie, Mexico.
An ingredients breakdown accompanied your first letter dated February 4, 2016. A manufacturing process flow chart, pictorial representation of the product, and product data sheet were received via your eMail message dated March 2, 2016. Additional clarifying information was provided in your second letter dated March 15, 2016. Family Delight Sweetened Condensed Creamer, product code SC 2AXV-AD, is a dairy product packed in tin-coated metal cans containing 390 grams, 505 grams, and 1 kilograms, net weights. The product is said to consist of approximately 49 percent sugar, 23 percent water, 12 percent whey powder, 10 percent refined palm oil, 2 percent skimmed milk powder, 1 percent buttermilk powder, and trace amounts of tetrasodium pyrophosphate (E450), titanium dioxide (E171), sodium stearoyl lactylate (E481), xanthan gum (E415), lactose powder, lecithin (E322), and vitamins A, B1 and D3. The submitted manufacturing flow chart indicates that the product is made by evaporating a portion of the water from a homogenized/pasteurized blend of the ingredients.
The applicable subheading for the sweetened condensed creamer, 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 headings 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 subheading 1901.90.4300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.05.01, HTSUS.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division