U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced
Primary HTS Code
0402.99.1000
$10.5M monthly imports
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Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of condensed milk from Thailand.
NY B85742 May 22, 1997 CLA-2-04:RR:NC:2:231 B85742 CATEGORY: Classification TARIFF NO.: 0402.99.1000; 0402.99.4500; 1901.90.4200; 1901.90.4300 Ms. Myrna Goble PAFCO Importing Company, Inc. 1601 Bayshore Highway, Suite 346 Burlingame, CA 94010 RE: The tariff classification of condensed milk from Thailand. Dear Ms. Goble: In your letter, dated May 13, 1997, you have requested a tariff classification ruling. The products are described thus: 1. Condensed milk in airtight, fourteen ounce cans. The ingredients are 44 percent sugar, 27 percent water, 20 percent milk powder, and 9 percent milk fat. 2. Condensed milk with palm oil in airtight, fourteen ounce cans. The ingredients are 44 percent sugar, 29 percent water, 20 percent milk powder, and 7 percent palm oil. The applicable subheading for item number #1 (condensed milk containing 44 percent sugar, 27 percent water, 20 percent milk powder, and 9 percent milk fat), if imported in quantities that fall within the limits described in additional U.S. note 11 to chapter 4, will be 0402.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, condensed milk, described in additional U.S. note 11 to chapter 4 and entered pursuant to its provisions, in airtight containers. The rate of duty will be 3.9 cents per kilogram. If the quantitative limits of additional U.S. note 11 to chapter 4 have been reached, the product will be classified in subheading 0402.99.4500, HTS, and will be dutiable at 54 cents per kilogram. In addition, products classified in subheading 0402.99.4500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.02 - 9904.05.19, HTS. The applicable subheading for item #2 (condensed milk containing 44 percent sugar, 29 percent water, 20 percent milk powder, and 7 percent palm oil), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS, which provides 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 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 will be dutiable at US $1.126 per kilogram, plus 14.8 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 - 9904.04.74, HTS. Importations of these products are subject to import regulations administered by various U.S. agencies. Information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S. Veterinary Services Federal Building, Room 758 6505 Belcrest Road Hyattsville, MD 20782 Att: Dr. John Blackwell Information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location: U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division