CLA-2-19:OT:RR:NC:N2:228
Ms. Diane Richter
World Finer Foods, Inc.
1455 Broad Street – 4th Floor
Bloomfield, NJ 07003
RE: The tariff classification of caramel spread from France
Dear Ms. Richter:
In your letter dated June 13, 2013 you requested a tariff classification ruling.
An ingredients breakdown and a sample of the product accompanied your letter. On June 18, 2013 you provided additional information about the ingredients breakdown via eMail. The sample was examined and disposed of. The caramel product is a tan colored spread with a thick consistency said to contain 41 percent sweetened condensed milk, 35 to 45 percent glucose syrup, 15 to 20 percent sugar, and less than one percent each sodium citrate, salt, and pectin. The product is packed in a glass jar containing 380 grams (13.4 oz.), net weight.
In your letter, you suggested the caramel spread would be classified in subheading 2106.90, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other food preparations not elsewhere specified or included. Based on the ingredient composition, it will be classified elsewhere.
The applicable subheading for the caramel spread, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, 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, 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 the 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 ww.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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division