The tariff classification of dulce de leche from Argentina

NY R04228 July 3, 2006 CLA-2-19:RR:NC:N2:228 R04228 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of dulce de leche from Argentina Dear Mr. Gomez: In your letter dated June 15, 2006, on behalf of Grand Casino on Main, Culver City, CA, you requested a tariff classification ruling. The product is identified as “Dulce de Leche,” composed of approximately 74 percent whole milk, 19 percent sugar, 7 percent glucose, and less than one percent, each, of potassium sorbate, agar, sodium bicarbonate, and vanilla. The applicable subheading for this product, 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 headings 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 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, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS 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/. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division