Base
R027842005-11-09New YorkClassification

The tariff classification of a food ingredient from Mexico. Dear Mr. Pellegrini:

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of a food ingredient from Mexico. Dear Mr. Pellegrini:

Ruling Text

NY R02784 November 9, 2005 CLA-2-21:RR:NC:2:228 R02784 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas New York, NY 10105-0106 RE: The tariff classification of a food ingredient from Mexico. Dear Mr. Pellegrini: In your letter dated November 4, 2005, on behalf of Commodity Specialists Company, you requested a tariff classification ruling. The product is described as a blend of 95 percent cane or beet sugar and 5 percent whole or skim milk powder. The ingredients will be blended in Mexico using sugar and milk powder of United States or Mexican origin. The blend will be imported in bulk and used in the production of sweetened condensed milk and ice cream products. The applicable subheading for the sugar/milk powder blend will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. 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 telephone number (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