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NY A81548

April 22, 1996

CLA-2-19:RR:NC:FC:228 A81548


TARIFF NO.: 1901.10.1500, 1901.10.3000

Mr. Leonard P. Ruiz Jr.
Altra Bio Inc.
4001 Lexington Avenue North
Arden Hills, MN 55126

RE: The tariff classification of infant formula from the Netherlands.

Dear Mr. Ruiz:

In your letters dated February 17, 1996, and March 21, 1996, you requested a tariff classification ruling.

Descriptive literature and an ingredients breakdown were submitted with your letters. Morinaga "BF-L" infant formula is a powdered food product composed of 47.8 percent demineralized whey, 17 percent skimmed milk, 9.1 percent palm oil, 8.0 palm kernel oil, 5.7 percent soy bean oil, 4.5 percent lactose, 3.3 percent milk fat, 3.2 percent maltodextrin, and less than 1 percent each of soy lecithin, lactulose, vitamins, minerals, and amino acids. The formula is for infants less than one year of age.

The applicable subheading for the infant formula, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 19, will be 1901.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...preparations for infant use, put up for retail sale... containing over 10 percent by weight of milk solids...other ...infant formula containing oligosaccharides...described in additional U.S. note 2 to this chapter and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 19 have been reached, these products will be classified in subheading 1901.10.3000, HTS, and dutiable at the rate of $1.156 per kilogram plus 16.6 percent ad valorem. In addition, products of the Netherlands, classified in subheading 1901.10.3000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.19.01 to 9904.19.09, HTS.

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 212-466-5760.


Roger J. Silvestri

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