CLA-2-04:RR:NC:2:231 H86666
Mr. Ralph Natale
American Shipping Company, Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of powdered cappuccino froth from the Netherlands.
Dear Mr. Natale:
In your letter, dated January 3, 2002, on behalf of your client, Flavia Beverage Systems, West Chester, PA, you requested a tariff classification ruling.
The merchandise is comprised of packets of powdered cappuccino froth. The cappuccino froth in powdered form will be used by the consumer in conjunction with its coffee packet to make a frothy cappuccino drink. The packets are specifically designed to fit in Flavia Beverage Systems’ machines: the packets measure 2 ¾ inches by 4 inches and they have a plastic appendage at the top that permits the dispersal of the enclosed froth. The froth’s ingredients are skim milk powder, condensed skim milk, whey powder, and lactose. The constituent ingredients are processed thus:
Skim milk powder and condensed skim milk (products of the Netherlands). Skim milk is subjected to thermic heating at 67o Centigrade for 15 seconds and then it is pasteurized at 100o Centigrade for 30 seconds. The skim milk is condensed and then pasteurized at 76o Centigrade for 40 seconds.
Whey powder (product of the Netherlands). Milk is subjected to thermic heating at 68o Centigrade for 12 seconds and then it is pasteurized at 77o Centigrade for 12 seconds. The liquid whey permeate that is derived from this milk is pasteurized at 78o Centigrade for 15 seconds. Further pasteurization is accomplished during osmosis and condensation at 72o Centigrade or higher for a minimum of 15 seconds.
Lactose (product of the Netherlands). Milk is pasteurized at 80o Centigrade for 15 seconds. The liquid whey that is derived from this milk is pasteurized at 82o Centigrade for 55 seconds. The lactose is crystallized and dried at 90-95o Centigrade for 3 ½ minutes.
In addition to the above steps, further processing is carried out in the following manner:
Option 1. Liquids are spray dried at dairies in the Netherlands. Powders are combined, agglomerated, and packaged in bulk in Germany.
Option 2. Whey powder and lactose are dissolved into condensed skim milk. This mixture is condensed, spray dried as one product, and packaged in bulk in the Netherlands.
The resulting bulk product that is produced by either of the above options will be shipped to the United Kingdom for microbiological testing and packing into individual packages.
The applicable subheading for powdered cappuccino froth, if entered under quota, will be 0404.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, other, 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 rate of duty will be 14.5 percent ad valorem.
The applicable subheading for powdered cappuccino froth, if entered outside the quota, will be 0404.90.5000, HTS, which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, other, other, dairy products described in additional U.S. note 1 to chapter 4, other. The rate of duty will be $1.189 per kilogram, plus 8.5 percent ad valorem. In addition, products classified in subheading 0404.90.5000, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01.
Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following locations:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204
Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division