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The tariff classification of dulce de leche from Argentina.
Issued July 12, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 811778 (July 12, 1995)
Tariff classification
HTS codes: 1901.90.4300, 1901.90.4200
Headings: 1901
Product description
The tariff classification of dulce de leche from Argentina.
CBP rationale
The applicable subheading for the dulce de leche, 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 powder.
Full text
NY 811778 July 12, 1995 CLA-2-19:S:N:N7:228 811778 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Hugo Pantaleon Hugo Pantaleon CHB 1212 N.W. 72nd Avenue Miami, Florida 33126 RE: The tariff classification of dulce de leche from Argentina. Dear Mr. Pantaleon: In your letter dated June 14, 1995, on behalf of your client Martha Sweets Inc., Miami, Florida, you requested a tariff classification ruling. An list of ingredients accompanied your letter. Dulce de leche is described as a "milk cream spread" composed of milk, sugar, glucose, bicarbonate and vanilla. The applicable subheading for the dulce de leche, 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 powder...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 $1.187 per kilogram plus 15.6 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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