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NY A81712

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April 11, 1996

CLA-2-19:RR:NC:FC:228 A81712

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200; 1901.90.4300

Mr. Ralph Ronderos
Omega Customs Brokers Inc.
P.O. Box 52-0814
Miami, FL 33152

RE: The tariff classification of "arequipe"/"dulce de leche" from Colombia.

Dear Ronderos:

In your letters dated February 8, 1996, and March 8, 1996, on behalf of Viking International Corporation, Greensboro N.C., you requested a tariff classification ruling.

An ingredients breakdown and a flow chart of the method of manufacture was submitted with your letters. "Arequipe" or "dulce de leche" is made from 82 percent milk, 13 percent sugar, 4 percent glucose, 0.7 percent lactose, 0.2 percent bicarbonated sodium, and 0.1 percent citrate sodium. Your letter states it is made for human consumption as a snack or desert.

The applicable subheading for the "arequipe"/"dulce de leche", if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa...not elsewhere specified or included... 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 1901.90.4300, HTS, and dutiable at the rate of $1.156 per kilogram plus 15.2 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

Articles classifiable under subheading 1901.90.4200 HTS, which are products of Colombia, are entitled to duty free treatment under the Andean Trade Preference Act (J), upon compliance with all applicable regulations.

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 Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 9904.04.67 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard period, under $0.30/kg
• Tariff No.: 9904.04.74 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard per., $1.50/kg or more