The tariff classification of sweetened condensed milk from the Ukraine.
Issued November 24, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0402.99.1000, 0402.99.4500
Headings: 0402
Product description
The merchandise in question is described as sweetened condensed milk (full cream) in 380-gram cans. The ingredients are whole milk, sugar and lactose. The fat content is stated to be 8.5%. It is assumed that the product is obtained by the typical condensed-milk manufacturing process involving the partial evaporation of the milk’s water content.
CBP rationale
The applicable subheading for the sweetened condensed milk, if entered while the tariff-rate quota remains open, 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 sweetened condensed milk, if entered after the tariff-rate quota has closed, 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
N270637 November 24, 2015 CLA-2-04:OT:RR:NC:N4:231 CATEGORY: Classification TARIFF NO.: 0402.99.1000; 0402.99.4500 Mr. Fernando Salomon Superior Foods 13155 SW 134th Street Suite 105 Miami, FL 33186 RE: The tariff classification of sweetened condensed milk from the Ukraine. Dear Mr. Salomon: In your letter dated November 10, 2015, you requested a tariff classification ruling. The merchandise in question is described as sweetened condensed milk (full cream) in 380-gram cans. The ingredients are whole milk, sugar and lactose. The fat content is stated to be 8.5%. It is assumed that the product is obtained by the typical condensed-milk manufacturing process involving the partial evaporation of the milk’s water content. The applicable subheading for the sweetened condensed milk, if entered while the tariff-rate quota remains open, 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 sweetened condensed milk, if entered after the tariff-rate quota has closed, 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. Also, 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) 851-3300 E-mail: [email protected] 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 the email address [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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