The tariff classification of milk spreads from Uruguay

NY H89963 April 15, 2002 CLA-2-19:RR:NC:2:228 H89963 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Ms. Stephanie Jason ITERA International Energy Corporation 10151 Deerwood Park Blvd. Bldg. 100 Suite 410 Jacksonville, FL 32256 RE: The tariff classification of milk spreads from Uruguay Dear Ms. Jason: In your undated letter, received on March 27, 2002, you requested a tariff classification ruling. Descriptive literature and samples accompanied your letter. The samples were examined and disposed of. The products, Dulce de Leche and Dulce Crema de Leche are brown-colored, spreadable pastes packed for retail sale in plastic tubs containing 30 grams, and in glass jars containing 440 and 925 grams, net weight. Dulce de Leche is composed of milk, sugar, cream, and cornstarch. Dulce Crema de Leche consists of milk, sugar, cream, and brown sugar. The applicable subheading for these two products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…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 dutiable at the rate of $1.035 per kilogram plus 13.6 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 to 9904.04.74, HTS 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division