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NY D85355

December 22, 1998

CLA-2-19:RR:NC:2:228 D85355


TARIFF NO.: 1901.90.4200, 1901.90.4300

Mr. David Stockwell
Frank R. Stockwell Limited
1608 The Queensway
Toronto, Ontario, Canada M8Z 1W9

RE: The tariff classification of beverage ingredients from Canada.

Dear Mr. Stockwell:

In your letter dated October 23, 1998, on behalf of Wild Flavours Inc., you requested a tariff classification ruling.

One sample and two ingredients breakdowns were received on December 4, 1998. The sample was examined and disposed of. Cream Base "A" is an off white colored liquid composed of 40 percent alcohol, 37.7 percent cream, 19.3 percent sugar, 2.4 percent sodium caseinate, and less than 1 percent each of lecithin, sodium citrate, sodium phosphate, and B.H.A. Cream Base "B" is composed of 68 percent skim milk, 18 percent sugar, 12.7 percent cream, and less than one percent each of lactic acid and pectin. Cream Base "A" will be used as an ingredient to manufacture an Irish cream-type liqueur. Cream Base "B" will be used to manufacture a fruit beverage.

The applicable subheading for the beverage ingredients, 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, not containing cocoa powder...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 general 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 products will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.096 per kilogram plus 14.4 percent ad valorem. Effective January 1, 1999, the general rate of duty for products classified in subheading 1901.90.4200 will be unchanged and products classified in subheading 1901.90.4300, HTS, will be dutiable at the rate of $1.065 per kilogram plus 14 percent ad valorem.

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.


Robert B. Swierupski

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