NY 0859641 - The tariff classification of dulce de leche from Uruguay - United States International Trade Commision Rulings

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NY 859641

Jan 22, 1991

CLA-2-19:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.3030

Ms. Annamarie Calabria
J. Calabria Imports, Inc.
56 Schoolhouse Rd.
Randolph, NJ 07869

RE: The tariff classification of dulce de leche from Uruguay

Dear Ms. Calabria:

In your letter dated January 1, 1991, which was received on January 16, 1991, you requested a tariff classification ruling.

Descriptive literature and a sample accompanied your letter. The sample was examined and disposed of. The product is a tan colored spread with a thick consistency, said to be composed of 51 percent sugar, 48 percent milk, and one percent "ashes." The product is packed in a glass jar containing 420 grams, net weight.

The applicable subheading for the dulce de leche will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...other...articles of milk or cream not specially provided for...provided for in subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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