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NY F81530

January 26, 2000

CLA-2-19:RR:NC:2:228 F81530


TARIFF NO.: 1901.90.4200, 1901.90.4300

Mr. John Bentz
D. Kratt International, Inc.
P.O. Box 66567
Chicago, IL 60666

RE: The tariff classification of “Serolat Profit” from the Netherlands.

Dear Mr. Bentz:

In your letter dated December 30, 1999 on behalf of Rock Dell Consultancy, you requested a tariff classification ruling.

A product analysis and a manufacturer’s flow chart were submitted with your letter. “Serolat Profit” is a powder composed of demineralized and reduced lactose whey powder, edible grade lard (with preservatives), refined coconut oil, and lecithin. It is packaged in multi-layer paper bags with a polythene inner bag, containing 25-kg, net weight. Serolat Profit will be used in bakery products, dry mixes, and creamers.

The applicable subheading for Serolat Profit, 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... 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 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 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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