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N260084 N2 Ruling Active

The tariff classification of Sweet Condensed Milk from Lithuania

Issued January 8, 2015 by U.S. Customs and Border Protection.

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N2 N260084 (January 8, 2015)

Tariff classification

HTS codes: 0402.99.1000, 0402.99.4500

Headings: 0402

Product description

The merchandise in question is "Sweet Condensed Milk," which is in fluid form and packed in hermetical tin cans of 397 grams. The ingredients are stated to be whole milk (55 percent by weight) and sugar (45 percent). The milk fat content is given as 8 percent. The total milk solids content is listed as 28 percent. The item is produced via a high temperature pasteurization and vacuum evaporation process.

CBP rationale

The applicable subheading for the Sweet Condensed Milk, if entered under quota, will be 0402.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 the Sweet Condensed Milk, if entered outside the quota, will be 0402.99.4500, HTSUS, 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

N260084 January 8, 2015 CLA-2-04:OT:RR:E:NC:N2:231 CATEGORY: Classification TARIFF NO.: 0402.99.1000; 0402.99.4500 Mr. Fernando Salomon Superior International Trading, LC 13155 SW 134th Street Suite 105 Miami, FL 33186 RE: The tariff classification of Sweet Condensed Milk from Lithuania Dear Mr. Salomon: In your letter dated December 11, 2014, you requested a tariff classification ruling. The merchandise in question is "Sweet Condensed Milk," which is in fluid form and packed in hermetical tin cans of 397 grams. The ingredients are stated to be whole milk (55 percent by weight) and sugar (45 percent). The milk fat content is given as 8 percent. The total milk solids content is listed as 28 percent. The item is produced via a high temperature pasteurization and vacuum evaporation process. The applicable subheading for the Sweet Condensed Milk, if entered under quota, will be 0402.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 the Sweet Condensed Milk, if entered outside the quota, will be 0402.99.4500, HTSUS, 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, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.09 – 9904.05.17, 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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) 734-3277 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 Nathan Rosenstein at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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