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The tariff classification of dulce de leche from Uruguay.
Issued September 1, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G80636 (September 1, 2000)
Tariff classification
HTS codes: 1901.90.4300, 1901.90.4200
Headings: 1901
Product description
An ingredients breakdown was submitted with your letter. The product is Dulce de Leche, said to consist of 60 percent milk and 40 percent sugar.
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 G80636 September 1, 2000 CLA-2-19:RR:NC:2:228 G80636 CATEGORY: Classification TARIFF NO.: 1901.90.4200, 1901.90.4300 Dr. Eduardo Rosenbrock Commercial Attache Embassy of Uruguay 2715 M Street NW, Washington DC 20007 RE: The tariff classification of dulce de leche from Uruguay. Dear Dr. Rosenbrock: In your letter dated August 15, 2000, you requested a tariff classification ruling. An ingredients breakdown was submitted with your letter. The product is Dulce de Leche, said to consist of 60 percent milk and 40 percent sugar. 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 $1.035 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. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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