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 an anhydrous milkfat product from New Zealand
Dear Mr. Farrell:
In your letter February 25, 2020, you requested a tariff classification ruling on behalf of your client, Tatua USA Ltd., PA.
An ingredients breakdown, a narrative description of the manufacturing process, and a manufacturing flowchart accompanied your letter. The sample was examined and disposed of. Milk Flavor (Product Code M7490) is said to contain approximately 72 percent maltodextrin, 17 percent natural cream flavor paste, and 10 percent natural butter flavor paste including a trace amount of nonfat milk solids and natural flavor. The product will be packaged in bulk for food and beverage applications.
The applicable subheading for the product 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, both 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 (646) 733-3029.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division