CLA-2:19:OT:RR:NC:N5:231
Mr. Shehab Alfakih
Cargo Quest Solutions
15303 Colson Street
Dearborn, MI 48126
RE: The tariff classification of Evaporated Milk from Yemen
Dear Mr. Alfakih:
In your letter dated May 13, 2026, you requested a tariff classification ruling on behalf of your client, LAfiob
International Co. (Sana’a, Republic of Yemen).
The subject merchandise is Evaporated Milk. The canned dairy-based product is composed of water,
skimmed cow’s milk powder, vegetable oil (palm olein), carrageenan (stabilizer), sodium mono- and
diphosphate, mono- and diglycerides, and soy lecithin (emulsifiers). You state that the product contains 25.9
percent milk solids. The product is packaged in cans and is intended for direct consumption as well as for
use in food preparation applications.
The applicable subheading for the Evaporated 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.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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.
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 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,
(for)
James P. Forkan
Director
National Commodity Specialist Division