Ms. Nicky Molloy
Tatua Co-op Dairy Company Ltd.
Private Bag 800
Morrinsville, New Zealand
RE: The tariff classification of a food ingredient from New Zealand
Dear Ms. Molloy:
In your letter dated October 18, 2004 you requested a tariff classification ruling.
An ingredients breakdown and product literature accompanied your letter. CHF 400 Cheese Flavour Ingredient is described as a fermented and hydrolyzed product, in paste form, used to impart a cheese flavor in foods. The product is composed of approximately 77 percent cream, 22 percent milk protein, one percent salt, and less than one percent enzyme and cultures. The product is prepared by combining the cream, protein, and cultures, adding the enzyme, mixing in the salt, heating, cooling, aseptically packing into metallized plastic bags, and placing the bags into plastic pails.
The applicable subheading for this product, 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 (HTS), which provides for food preparations of goods of headings 0401 to 0404…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 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, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, 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 telephone number (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 Stanley Hopard at 646-733-3029.
Robert B. Swierupski