CLA-2-21:OT:RR:NC:N2:228
Mr. Edward Farrell
OFW Law
2000 Pennsylvania Avenue NW, Suite 3000
Washington, DC 20006
RE: The tariff classification of anhydrous milkfat products from New Zealand
Dear Mr. Farrell:
In your letter dated September 9, 2019, you requested a tariff classification ruling on behalf of your client, Tatua USA Ltd., PA. We apologize for the delay as the samples were sent to our laboratory for analysis.
Ingredients breakdowns, narrative descriptions of the manufacturing processes, manufacturing flowcharts accompanied your letter.
Product M7490 is a milk flavored powder produced from approximately 72 percent maltodextrin, 17 percent natural cream flavor, 10 percent natural butter flavor, and trace amounts of milk solids nonfat, and natural flavor. Product C7410 is a cream flavored powder produced from C740 paste. It is said to contain approximately 71 percent maltodextrin, 28 percent cultured cream flavored paste, and a trace amount of natural flavor. Product C7210 is a cream flavored product powder produced from C720 paste. It is said to contain approximately 86 percent maltodextrin, 13 percent cream flavored paste and a trace amount of natural flavor. The laboratory report states that all three products contain greater than 10 percent total milk solids. These products are ingredients used in food and beverage applications. The products will be packaged in heat-sealed multiwall bags with plastic liners.
The applicable subheading for the three products will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … other … containing over 10 percent by weight of milk solids … other, dairy products described in additional U.S. note 1 to chapter 4 … described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, all three products will be classified in subheading 2106.90.6600, HTSUS, and dutiable at the general rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products of New Zealand classified in subheading 2106.90.6600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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 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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division