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NY 813696

August 30, 1995

CLA-2-04:S:N:N7:231 813696


TARIFF NO.: 0401.30.0500; 0401.30.2500

Mr. Louis Marino
Schratter Foods Incorporated
72 Summit Avenue
Montvale, NJ 07645

RE: The tariff classification of cream from Belgium.

Dear Mr. Marino:

In your letter, dated August 4, 1995, you have requested a tariff classification ruling.

The product, "Prealpi," is low fat, low cholesterol cooking cream. It will be used by consumers, food services, and the catering industry for cooking applications. In your correspondance you state that the ingredients will be milk fat (20 percent minimum), and non-fat milk solids (8 percent).

The manufacturing process is comprised of the following steps: First, cream is churned into butter. The butter undergoes AMF, decholesteroliza- tion, emulsion, homogenization, UHT treatment, and aseptic packing. It will be imported in trays of 27 packs, each pack containing 200 milliliters, net.

The applicable subheading for "Prealpi," if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 4, will be 0401.30.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 percent, of a fat content, by weight, not exceeding 45 percent, described in additional U.S. note 5 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 3.2 cents per liter. If the quantitative limits of additional U.S. note 5 to chapter 4 have been reached, the product will be classified in subheading 0401.30.2500, HTS, and will be dutiable at 88.5 cents per liter. In addition, products classified in subheading 0401.30.2500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.01 - 9904.04.08, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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