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NY K86702

June 9, 2004
CLA-2-19:RR:NC:2:228 K86702


TARIFF NO.: 1901.90.4200; 1901.90.4300

Mr. John Borah
Sterling Foods, Inc.
1766 Fern Place
Lake Oswego, OR 97034

RE: The tariff classification of crème brulee from France

Dear Mr. Borah:

In your letter undated letter, received by this office on June 3, 2004, you requested a tariff classification ruling.

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. The product is crème brulee, a custard-like dessert composed of approximately 37 percent cream, 17 percent water, 12 percent sugar, 12 percent skimmed milk, 9 percent egg yolk, 2 percent milk protein, 2 percent rice starch, and less than one percent each of xanthan gum, carrageenan, vanilla extract, and vanilla seeds. Two frozen crème brulees, each in a ceramic dish measuring approximately four inches in diameter and one inch deep, are packed for retail sale, with two sachets of brown sugar, in a cardboard box. Package instructions direct the user to sprinkle the brown sugar onto the frozen crème brulee, broil until golden brown, cool and serve.

The applicable subheading for the crème brulee, 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 cocoaotherdairy products described in additional U.S. note 1 to chapter 4dairy preparations containing over 10 percent by weight of milk solidsdescribed 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, 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 646-733-3029.


Robert B. Swierupski

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