Newly Released CBP HQ Rulings April 15
The Customs Rulings Online Search System (CROSS) was updated April 15 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H330555: Tariff classification of Natural Cream Emulsion Flavoring from the Netherlands
| Ruling: The cream flavoring is classified in subheading 1901.90.61, which provides, in relevant part, for “Food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: 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 2023 general, column one rate of duty is 16% ad valorem. If entered outside the quota, the subheading for the cream flavoring will be 1901.90.62, which provides, in relevant part, for “Food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Other.” The 2023 column one, general rate of duty is $1.035/kg + 13.6% ad valorem. |
| Issue: What is the tariff classification of the cream flavoring? |
| Item: A natural cream emulsion flavoring that is a light white liquid that appears and smells like standard cream, milk or other dairy products The cream flavoring has the following: a cream base, water and a “natural flavor.” According to the ruling requestor, the cream flavoring is manufactured by mixing and blending all the ingredients together in a tank. No distillation or special processing beyond the mixing and blending in the tank occurs. The cream flavoring contained 21.4% sucrose and 0.8% lactose on an as is basis. Fructose, glucose and maltose weren't detected. The sample contained 6.2% total milk fat and 4% protein on an as-is basis. The sample contained 11% total milk solid on an as-is basis. It is imported and sold in bulk to manufacturers for use in alcoholic beverage products to yield a cream flavoring and mouth feel. The cream flavor is said to contain 15.088% ABV (alcohol by volume) before it is mixed into other alcohol to produce the final flavored beverage. |
| Reason: The cream flavoring here is “a food preparation of goods of heading 0401 to 0404 ... not elsewhere specified or included,” as provided for under heading 1901. Finding that the cream flavor is a food preparation under heading 1901 is consistent with our prior rulings on similar products. |
| Ruling Date: Sept. 11, 2023 |