The tariff classification of Sweet Condensed Milk from Vietnam

N289853 September 28, 2017 CLA-2-19:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1901.90.6100; 1901.90.6200 Mr. Jay Williamson Airschott Inc. 2609 Cabover Drive Bay 9 Hanover, MD 21076 RE: The tariff classification of Sweet Condensed Milk from Vietnam Dear Mr. Williamson: In your letter dated August 30, 2017 you requested a tariff classification ruling on behalf of your client, Allied International Corp (Glen Burnie, MD). The subject merchandise is Sweet Condensed Milk composed of refined cane sugar, water, vegetable oil, whey powder, milk powder, lactose, maltodextrin, and emulsifiers. The product will be packed in a metal can containing 13.4 fluid ounces net weight. Sweet Condensed Milk will be sold to discount and grocery stores. The applicable subheading for the Sweet Condensed Milk, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.6100, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…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 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 1901.90.6200, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.6200, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, 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 https://hts.usitc.gov/current. 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 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division