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NY 803148

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October 20, 1994

CLA-2-19:S:N:N7:228 803148

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.3130

Mr. Gustavo Ibarra Merlano
Araujo Ibarra & Asociados Ltda.
Calle 100 No. 8A-49 Ofc. 714
Bogota, Colombia

RE: The tariff classification of "arequipe" from Colombia

Dear Mr. Merlano:

In your letter dated October 4, 1994, on behalf of Alpina, you requested a tariff classification ruling.

Samples and an ingredients breakdown accompanied your letter. The samples were examined and disposed of. "Arequipe" is a food product in the form of a soft, spreadable, brown-colored paste. The stated ingredients are 40.1 percent sugar, 37.5 percent milk, 20.7 percent water, and 1.74 percent sodium bicarbonate. It will be put up for retail sale in plastic containers holding from 50 grams to one kilogram.

The applicable subheading for the "arequipe" will be 1901.90.3130, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...other...articles of milk or cream not specially provided for...dairy preparations containing over 10 percent by weight of milk solids... other...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 Part 177 of the Customs Regulations (19 CFR Part 177).

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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