CLA-2-19:OT:RR:NC:N5:231

Mr. Daniel Nava
Job Supply Inc. d/b/a DairySky Inc.
741 Baldwin Palm Avenue
Plantation, FL 33324

RE: The tariff classification of Sweetened Condensed Creamer from Malaysia

Dear Mr. Nava:

This replaces Ruling Number N348295, dated May 7, 2025, which contained a clerical error. The classification listed in that document was erroneous. A complete corrected ruling follows.

In your letter dated April 26, 2025, you requested a tariff classification ruling.

The subject merchandise is DairySky® brand Sweetened Condensed Creamer. It is described as a thick and light cream liquid composed of sugar, water, milk powders, palm oil, maltodextrin, carrageenan and disodium phosphate (stabilizers), soy lecithin (emulsifier), plus vitamins B1, A, and D3. You state the milk solids content is 7 percent. The Sweetened Condensed Creamer will be packed and imported for retail sale in a can weighing 390 grams.

The applicable subheading for the Sweetened Condensed Creamer will be 1901.90.9195, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The rate of duty will be 6.4 percent ad valorem.

Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other countries, including Malaysia, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 1901.90.9195, HTSUS, listed above. 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 https://hts.usitc.gov/current.

Importations of this merchandise are subject to regulations administered by various United States 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 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