United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY B85577 - NY B87249 > NY B85742

Previous Ruling Next Ruling
NY B85742

---

May 22, 1997

CLA-2-04:RR:NC:2:231 B85742

CATEGORY: CLASSIFICATION

TARIFF NO.: 0402.99.1000; 0402.99.4500; 1901.90.4200; 1901.90.4300

Ms. Myrna Goble
PAFCO Importing Company, Inc.
1601 Bayshore Highway, Suite 346
Burlingame, CA 94010

RE: The tariff classification of condensed milk from Thailand.

Dear Ms. Goble:

In your letter, dated May 13, 1997, you have requested a tariff classification ruling.

The products are described thus:

1. Condensed milk in airtight, fourteen ounce cans. The ingredients are 44 percent sugar, 27 percent water, 20 percent milk powder, and 9 percent milk fat.

2. Condensed milk with palm oil in airtight, fourteen ounce cans. The ingredients are 44 percent sugar, 29 percent water, 20 percent milk powder, and 7 percent palm oil.

The applicable subheading for item number #1 (condensed milk containing 44 percent sugar, 27 percent water, 20 percent milk powder, and 9 percent milk fat), if imported in quantities that fall within the limits described in additional U.S. note 11 to chapter 4, will be 0402.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, condensed milk, described in additional U.S. note 11 to chapter 4 and entered pursuant to its provisions, in airtight containers. The rate of duty will be 3.9 cents per kilogram. If the quantitative limits of additional U.S. note 11 to chapter 4 have been reached, the product will be classified in subheading 0402.99.4500, HTS, and will be dutiable at 54 cents per kilogram. In addition, products classified in subheading 0402.99.4500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.02 - 9904.05.19, HTS.

The applicable subheading for item #2 (condensed milk containing 44 percent sugar, 29 percent water, 20 percent milk powder, and 7 percent palm oil), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, 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 1901.90.4300, HTS, and will be dutiable at US $1.126 per kilogram, plus 14.8 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 - 9904.04.74, HTS.

Importations of these products are subject to import regulations administered by various U.S. agencies. Information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

U.S. Department of Agriculture A.P.H.I.S. Veterinary Services Federal Building, Room 758
6505 Belcrest Road
Hyattsville, MD 20782
Att: Dr. John Blackwell

Information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also:

• Tariff No.: 0402.99.10 - Condensed milk, sweetened, in airtight containers, subject to add. US note 11 to Ch.4
• Tariff No.: 0402.99.45 - Condensed milk, sweetened, in airtight containers, not subject to gen. note 15 or add. US note 11 to Ch.4
• 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
• Tariff No.: 9904.05.02 - Milk and cream, condensed or evaporated, in 0402.91.70 or 0402.91.90 entered in value safeguard period, under $0.15/kg
• Tariff No.: 9904.05.19 - Milk and cream, condensed or evaporated, in 0402.99.45 or 0402.99.55 entered in quantity safeguard period