The tariff classification of Evaporated Milk from Oman

N363358 July 20, 2026 CLA-2:19:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1901.90.6100; 1901.90.6200 Mr. Shehab Alfakih Cargo Quest Solutions 15303 Colson Street Dearborn, MI 48126 RE: The tariff classification of Evaporated Milk from Oman Dear Mr. Alfakih: In your letter dated July 16, 2026, you requested a tariff classification ruling on behalf of your client, LAfiob International Co. (Sana’a, Republic of Yemen). The subject merchandise is Evaporated Milk. The shelf stable evaporated filled milk product is composed of purified water, skimmed milk powder, butter milk powder (milk solids - 25 percent), vegetable oil (non-hydrogenated palm oil), sunflower lecithin (emulsifier E322), carrageenan (stabilizer E407), monosodium phosphate (acidity regulators E339i) disodium phosphate (acidity regulators E339ii) and vitamin D. The applicable subheading for the Evaporated Milk, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.6100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: 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 1901.90.6200, HTSUS, which provides for “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Other. The rate of duty will be $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.6200, HTSUS, will be subject 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 HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: 301.851.3300 E-mail: AskNIES.Products@aphis.usda.gov 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). The holding set forth above applies only to the specific factual situation and merchandise description as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of 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 periodic verification by CBP. 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division