CLA-2-19:OT:RR:NC:2:228
Ms. Amy Martin
European Imports LTD.
2475 N. Elston Avenue
Chicago, IL 60647-2033
RE: The tariff classification of dulce de leche from Argentina
Dear Ms. Martin:
In your letters dated February 10, 2011 and February 24, 2011, you requested a tariff classification ruling.
An ingredients breakdown accompanied your first letter. A sample, submitted with your second letter, was forwarded to the U.S. Customs and Border Protection laboratory for analysis. El Semillero brand Dulce de Leche Milk Caramel is a brown-colored paste, packed in a plastic squeeze bottle containing 480 grams, net weight. The product will be prepared in six different flavors – classic, mint, cinnamon, hazelnut, orange and coconut. Ingredients common to all are said to be 76 percent whole milk, 17 percent sugar, 6.94 percent glucose, less than one percent each of sodium bicarbonate and vanilla. The flavored products also contain 0.02 percent of their respective flavor. Laboratory analysis of the sample found it to contain 18.8 percent milk solids by dry weight. The merchandise will be used as a topping for ice cream, cakes, bread, cookies and fresh fruit.
The applicable subheading for the dulce de leche, 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…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, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 1901.90.4200, HTSUS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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