CLA-2-04:OT:RR:NC:N5:231
Mr. El Mahmoudi
Digico2m LLC
1209 Mountain Road Place NE
Suite R
Albuquerque, NM 01178
RE: The tariff classification of Goat Milk Powder from the Netherlands
Dear Mr. El Mahmoudi:
In your letter dated February 16, 2026, you requested a tariff classification ruling.
The subject merchandise is Full Cream Goat Milk Powder, a dehydrated dairy product derived from fresh
goat milk. The product consists of 100 percent whole goat milk that has been processed through
pasteurization, evaporation, and spray-drying to remove moisture and produce a fine powder. You state that
the product contains no sugar or other added ingredients during processing. The final product is a powder
characterized by moisture and fat levels of 3 percent and 31 percent, respectively. The merchandise which is
intended for human consumption is imported packaged in retail size pouches with net weights of 2 pounds
and 5 pounds.
The applicable subheading for the Full Cream Goat Milk Powder if entered under quota, will be
0402.21.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Milk and
cream, concentrated or containing added sugar or other sweetening matter: In powder, granules or other solid
forms, of a fat content, by weight, exceeding 1.5 percent: not containing added sugar or other sweetening
matter: Of a fat content, by weight, exceeding 3 percent but not exceeding 35 percent: Described in additional
U.S. Note 8 to chapter 4 and entered pursuant to its provisions.” The general rate of duty will be 6.8 cents
per kilogram.
Imports under subheading 0402.21.3000, HTSUS, require an import license, in accordance with terms and
conditions provided in regulations issued by the Secretary of Agriculture, subject to the approval of the
United States Trade Representative (USTR). The regulations may provide for the reallocation among
supplying countries or areas of unfilled quantities, subject to USTR approval.
Questions regarding licensing procedures and applications for licenses to import dairy products subject to
quota should be addressed to:
Import Quota Manager for Dairy Products
U.S. Department of Agriculture
Stop 1029
1400 Independence Avenue, SW
Washington, DC 20250-1029
Tel: (202) 720-1344
The applicable subheading for the goat milk powder, if entered outside the quota, will be 0402.21.5000,
HTSUS, which provides for: “Milk and cream, concentrated or containing added sugar or other sweetening
matter: In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent: Not
containing added sugar or other sweetening matter: Of a fat content, by weight, exceeding 3 percent but not
exceeding 35 percent: Other.” The general rate of duty will be $1.092 per kilogram. Also, products
classified in subheading 0402.21.5000, HTSUS, will be subject to additional safeguard duties based on their
value, as described in subheadings 9904.04.31—9904.04.39.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division