United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N021455 - NY N021542 > NY N021536

Previous Ruling Next Ruling
NY N021536

January 28, 2008



TARIFF NO.: 1806.90.9090, 2106.90.9990

Sally Mulkeen
Phoenix International Business Logistics, Inc. 1201 Corbin Street
Elizabeth, NJ 07201

RE: The tariff classification of dessert products from Belgium.

Dear Ms. Mulkeen:

In your letters dated November 28, 2007 and January 4, 2008, on behalf of Alpro Soya, Belgium, you requested a tariff classification ruling.

Lists of ingredients and a description of a dessert product in various flavors accompanied your first letter. A description of the manufacturing process and samples were submitted with your second letter. The samples were examined and disposed of. The products are ready-to-eat desserts having a thick, creamy, pudding-like consistency, prepared in a variety of flavors – chocolate (choco), vanilla, caramel, and cappuccino (moka). Each consists of water, cane sugar, soymilk, wheat starch, maltodextrin, stabilizer (carrageenan or seaweed), and flavoring (cocoa, caramel, vanilla extract, and/or coffee substitute). The ingredients are combined and sterilized by UHT (ultra high temperature) treatment, and filled into individual serving-sized sealed plastic cups containing 125 grams each, four servings to a 500 gram package.

The applicable subheading for the chocolate flavored dessert will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoaother otherother. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the vanilla, caramel, and cappuccino (moka) flavored desserts will be 2106.90.9990, HTSUS, which provides for food preparations not elsewhere specified or includedotherotherothercanned. The rate of duty will be 6.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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

Previous Ruling Next Ruling

See also: