The tariff classification of a diary product from Lithuania

N261362 March 5, 2015 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Fernando Salomon Superior International Trading, LC 13155 SW 134th Street, Suite 105 Miami, FL 33186 RE: The tariff classification of a diary product from Lithuania Dear Salomon: In your letter dated February 2, 2015 you requested a tariff classification ruling. A product specification sheet accompanied your letter. Additional information was provided via eMail dated March 4, 2015. The product is described as evaporated milk with vegetable fat, and is said to contain 92.5 percent skimmed milk and buttermilk, 7.5 percent palm oil, stabilizers (E332, E339), soy lecithin (emulsifier E471), and natural milk flavoring. The total mild solids is over 10 percent by weight. The product is white to light cream color liquid, and packaged in tin cans holding 320 g, or 410 g, net weight, 48 cans in corrugated cardboard boxes, or in 12 cans in polyethylene packages. The product will be sold to customers in retail grocery stores. The applicable subheading for the evaporated milk with vegetable fat, 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 (HTSUS), which provides for food preparations of goods of heading 0401 to 0404, not containing cocoa . . . not elsewhere specified or included . . . other . . . 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 general 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, HTSUS, and dutiable at the general rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading1901.90.4300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, 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 the World Wide Web at http://www.usitc.gov/tata/hts/. 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 301-575-0156, or at the Web site ww.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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division