Home Discussion Classification Customs Broker License Exam Oct 2021 Q37

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  • changhun.son@gmail.com
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    37. Category: Classification
    What is the CLASSIFICATION for a liquid “coffee creamer” said to be a blend of fresh milk, fresh cream, and sucralose (a sweetener), containing a fat content of 14%?

    A. 0402.99.9000
    B. 0403.90.2000
    C. 0901.11.0045
    D. 3924.90.5650
    E. 5309.11.0010

    Correct choice is: A Explanation: HTSUS 0402.99.9000

    admin
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    Heading 5309 classifies woven fabrics of flax and so this heading can be eliminated from consideration for classification of liquid coffee creamer.
    Heading 3924 classifies tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. This is also irrelevant.
    Heading 0901 classifies coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any
    proportion. However the subject item to be classified here is not coffee or a coffee substitute containing coffee.
    That leaves us with headings 0402 and 0403 for comparison.
    Heading 0402 includes Milk and cream, concentrated or containing added sugar or other sweetening matter whereas Heading 0403 includes Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa:
    Here, the item to be classified is not yogurt, buttermilk, curdled milk, cream or similar fermented or acidified milk or cream but is a blend of fresh milk, fresh cream, and sucralose (a sweetener), containing a fat content of 14% for which the classification under 0402.99.9000 provides a more specific description.

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