CLA-2-19:OT:RR:NC:N2:228
Mr. Robert Hornyan
ACB Import Services, Inc.
dba Arizona Customs Brokers
2153 East Jones Avenue
Phoenix, AZ 85040
RE: The tariff classification of dulce de leche from Uruguay
Dear Mr. Hornyan:
In your letters dated May 23, 2013 and June 24, 2013 you requested a tariff classification ruling on behalf of Dulce de Leche LLC, Phoenix, AZ.
Descriptive literature, product labels, and a sample accompanied your June letter. The sample was examined and disposed of. Lahtte brand Dulce de Leche Milk Caramel is a tan colored soft spread with a medium thick consistency said to be composed of 73 percent water, 16 percent sugar, 11 percent whole milk in powder form, and less than one percent each glucose 80 syrup, lactase, sodium bicarbonate, potassium sorbate, anti-foaming agent, and vanilla extract. The product can be used as a spread or dessert topping as well as an ingredient for homemade recipes. It will also be sold in bulk for commercial uses in other products. The product will be packed in 14 oz. and 28 oz. quantities for retail, and in 11 lb. quantities for commercial applications.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 1901.90.4200, HTSUS, which are products of Uruguay 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”.
Your inquiry does not provide enough information for us to give a classification ruling on the Dulce de Leche milk caramel with almond flavor, or the Dulce de Leche milk caramel with chocolate flavor. Your request for a classification ruling should include a sample of the products, complete ingredients breakdowns by weight in percentage format, and the total amount of cocoa. When this information is available, you may wish to consider resubmission of your request.
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