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The tariff classification of sweetened and condensed milk from Brazil.
Issued September 13, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I82821 (September 13, 2002)
Tariff classification
HTS codes: 0402.99.1000, 0402.99.4500
Headings: 0402
Product description
The merchandise is comprised of Parmalat® brand “Sweetened Condensed Milk,” which is in fluid form and packed in tins of 395 grams. The ingredients are whole milk (40.21percent by weight), whole powdered milk, sugar (45 percent) and lactose (0.017 percent) syrup. The milk fat content is given as 8 percent. The milk solids content appears to be over 25.5 percent. The product is made using an evaporation process.
CBP rationale
The applicable subheading for sweetened and condensed milk, if entered under quota, will be 0402.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, condensed milk, described in additional U. The applicable subheading for sweetened and condensed milk, if entered outside the quota, will be 0402.99.4500, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, condensed milk, other, in airtight containers.
Full text
NY I82821 September 13, 2002 CLA-2-04:RR:NC:2:231 I82821 CATEGORY: Classification TARIFF NO.: 0402.99.1000; 0402.99.4500 Mr. Robin Huff Global USA, Inc. 32 Broadway, Suite 1714 New York, NY 10004 RE: The tariff classification of sweetened and condensed milk from Brazil. Dear Mr. Huff: In your letter, dated May 29, 2002, you requested a tariff classification ruling on behalf of your client, Rainbow Trading International, Framingham, MA. The merchandise is comprised of Parmalat® brand “Sweetened Condensed Milk,” which is in fluid form and packed in tins of 395 grams. The ingredients are whole milk (40.21percent by weight), whole powdered milk, sugar (45 percent) and lactose (0.017 percent) syrup. The milk fat content is given as 8 percent. The milk solids content appears to be over 25.5 percent. The product is made using an evaporation process. The applicable subheading for sweetened and condensed milk, if entered under quota, will be 0402.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, condensed milk, described in additional U.S. note 11 to chapter 4 and entered pursuant to its provisions, in airtight containers. The rate of duty will be 3.9 cents per kilogram. The applicable subheading for sweetened and condensed milk, if entered outside the quota, will be 0402.99.4500, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, condensed milk, other, in airtight containers. The rate of duty will be 49.6 cents per kilogram. In addition, products classified in subheading 0402.99.4500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.02 – 9904.05.19, HTS. Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, MD 20857 Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location: A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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