CLA-2-04:OT:RR:NC:N4:231
Ms. Judy Awana
Inter-Orient Services
1455 Monterey Pass Road
Suite 205
Monterey Park, CA 91754
RE: The tariff classification of sweetened condensed milk from Vietnam.
Dear Ms. Awana:
In your letter dated October 21, 2015, you requested a tariff classification ruling on behalf of Driftwood Dairy Inc. (El Monte, CA).
A sample accompanying your request is a metal can containing 380 grams of a fluid identified as sweetened condensed milk. The ingredients are whole milk (55-57%) and cane sugar (43-45%). A submitted manufacturing flow chart indicates that the product is made by evaporating a portion of the water from a homogenized/pasteurized blend of milk and sugar. Based on nutritional information provided on the sample’s label, the fat content appears to be approximately 8%.
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