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April 26, 1999

CLA-2-19:RR:NC:228: D82142


TARIFF NO.: 1901.90.4200; 1901.90.4300

Mr. Steve De Castro
All Ways Forwarding International, Inc.
Hemisphere Center
570 U.S. Rt. 1-9 South
Newark, NJ 07114

RE: The tariff classification of shrikhand from India

Dear Mr. De Castro:

In your letter dated July 15, 1998 and September 3, 1998, on behalf of Kanan Dairy Products Inc., Oak Brook Terrace, IL, you requested a tariff classification ruling.

A sample and description of the manufacturing process accompanied your letters. The sample was forwarded to the U.S. Customs laboratory for analysis. “Amul Shrikhand” is a dairy dessert in the form of a soft, yellow paste, imported in frozen condition in plastic containers of various sizes. The manufacturing process supplied for the product indicates that it is prepared from skim milk which is fermented with a lactic acid producing culture. After a curd is formed, the whey is drained quickly by using a basket centrifuge, a quark separator or a vacuum whey drainer. Plastic cream containing more than 80 percent by weight of milk fat is added after milk solids (chakka) preparation, and the curd and cream are combined in a planetary mixer. The shrikhand is then heated to reduce viable flora and extend the shelf life of the product. The final product contains, on a dry basis, 60 percent total solids. The solids content includes, by average weight, 9 percent milk fat, 9 percent milk protein, 67 percent sucrose (40.2 percent on an as-is basis), 2.5 percent flavoring agents (either saffron or mango pulp) and 0.5 ash. Amul Shrikhand is a sweetened dessert product, consumed by itself as a dessert, or eaten as a sweet course with puris, chappati or partha (Asian Indian breads) during lunch or dinner. The product may also be used as a dessert topping.

The applicable subheading for Amul Shrikhand, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200 Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa...not elsewhere specified or included...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, dutiable at the rate of $1.065 cents per kilogram plus 14 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 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 212-637-7065.


Robert B. Swierupski

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