CLA-2-19:OT:RR:NC:N2:231
Mr. Ralph De La Rosa
Imperial Freight Brokers Inc.
10890 NW 29th Street
Doral, FL 33172
RE: The tariff classification of Sweetened Condensed Filled Milk from Peru
Dear Mr. De La Rosa:
In your letter dated February 14, 2020, you requested a tariff classification ruling on behalf of Gloria S.A. (Lima, Peru). This office will retain the sample that was submitted with this ruling.
The subject merchandise is Sweetened Condensed Filled Milk composed of sugar, water, skimmed milk powder, vegetable fat (palm oil), lactose, emulsifiers (mono and diglycerides of fatty acids), stabilizers (carrageenan) and salt. In an e-mail response to an inquiry from this office, you stated that the product contains 17.7 percent milk solids. The product can be consumed directly as a side dish or used in the preparation of dessert food items such as ice cream, baked goods etc. Sweetened Condensed Filled Milk will be imported in 397-gram hermetically sealed tin cans.
The applicable subheading for the “Sweetened Condensed Filled Milk”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.6100, 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 1901.90.6200, HTSUS, which provides for “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Other. The rate of duty will be $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.6200, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTSUS.
Articles classifiable under subheading 1901.90.6100, HTSUS, which are products of Peru, are currently entitled to duty free treatment under the United States-Peru Trade Promotion Agreement Implementation Act (PETPA) upon compliance with all applicable regulations.
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 https://hts.usitc.gov/current.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division