The tariff classification of Evaporated Milk from Yemen

N361595May 22, 2026CLA-2:19:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1901.90.6100; 1901.90.6200 Mr. Shehab AlfakihCargo Quest Solutions15303 Colson StreetDearborn, MI 48126RE: The tariff classification of Evaporated Milk from Yemen Dear Mr. Alfakih:In your letter dated May 13, 2026 , you requested a tariff classification ruling on behalf of your client, LAfiobInternational Co. (Sana’a, Republic of Yemen).The subject merchandise is Evaporated Milk. The canned dairy-based product is composed of water, skimmed cow’s milk powder, vegetable oil (palm olein), carrageenan (stabilizer), sodium mono- anddiphosphate, mono- and diglycerides, and soy lecithin (emulsifiers). You state that the product contains 25.9percent milk solids. The product is packaged in cans and is intended for direct consumption as well as foruse in food preparation applications.The applicable subheading for the Evaporated Milk, if imported in quantities that fall within the limitsdescribed in additional U.S. note 10 to chapter 4, will be 1901.90.6100, Harmonized Tariff Schedule of theUnited States (HTSUS), which provides for “Food preparations of goods of headings 0401 to 0404, notcontaining cocoa…: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairypreparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 tochapter 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 beclassified in subheading 1901.90.6200, HTSUS, which provides for “Food preparations of goods of headings0401 to 0404, not containing cocoa…: Other: Other: Other. The rate of duty will be $1.035 per kilogramplus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.6200, HTSUS, will besubject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01,HTSUS.Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSand the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at and the Trade Remedies page at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service.https://www.cbp.gov/trade/programs-administration/trade-remediesThe holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requestsfor information regarding applicable regulations administered by the U.S. Department of Agriculture(USDA) may be addressed to that agency at the following location:USDAAPHIS, VS, NCIE Products Program4700 River Road, Unit 40Riverdale, MD 20737-1231Tel: 301.851.3300E-mail: AskNIES.Products@aphis.usda.govThis merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Actof 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 documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, contactNational Import Specialist Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, (for)James P. ForkanDirectorNational Commodity Specialist Division