Dulce Le Leche

HQ 086428 March 8, 1990 CLA-2 CO:R:G 086428 JGH CATEGORY: Classification TARIFF NO.: 1901.90.3040 Dr. T. N. Iorgulescu M. Coronado 345 (1641) Acassuso Argentina RE: Dulce Le Leche Dear Dr. Iorgulescu: Your letter of January 14, 1990, concerns the tariff status under Harmonized Tariff Schedule of the United States (HTSUS) of Dulce de Leche. FACTS: Dulce de Leche is said to be a confection type product made by carmelizing milk and sugar. On an average, the product is said to contain a minimum of 24 percent milk solids, 46 percent carbohydrates (mostly sucrose), and maximum of 30 percent water. ISSUE: Classification of Dulce de Leche under the HTSUS. LAW AND ANALYSIS: Dulce de Leche is most commonly referred to as a dessert spread. It is said to be widely used as a spread for bread, a sweetener for coffee or tea, or even eaten by itself. Since milk is the ingredient which provides Dulce de Leche with its unique properties, for classification purposes it is considered a food preparation based on milk in heading 1901, HTSUS. HOLDING: Dulce de Leche is classifiable under the provision for food preparations of goods of headings 0401 to 0404 (milk and milk products) in subheading 1901.90.3040, HTSUS. The rate of duty is 17.5 percent ad valorem. In addition it is subject to the quota restrictions of subheading 9904.10.60, HTSUS. Imports of milk products under this quota are subject to an annual limitation of 2,721 kilograms. Sincerely, John Durant, Director Commercial Rulings Division