The tariff classification of a food ingredient from Argentina

NY L83256 March 23, 2005 CLA-2-19:RR:NC:2:228 L83256 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Joseph Hoffacker Barthco Trade Consultants 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a food ingredient from Argentina Dear Mr. Hoffacker: In your letter dated March 8, 2005, on behalf of Bedemco, Inc., White Plains, NY, you requested a tariff classification ruling. A sample, ingredients breakdown, and description of the manufacturing process accompanied your letter. The sample was examined and disposed of. Dulce Repostero (Baker’s Caramel) is a soft brown paste, composed of sugar, milk, glucose, and sodium bicarbonate. The product is made by combining the ingredients and cooking for two hours. After cooking the product’s composition is 50 percent sugar (sugar and glucose), 25 percent milk solids (9 percent milkfat), and 25 percent moisture. It is hot filled in 10-kilogram tins, pasteurized, and cooled. Dulce Repostero will be used as an ingredient in a variety of desserts and baked goods. The applicable subheading for this product, 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…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 Articles classifiable under subheading 1901.90.4200, HTS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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