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May 5, 1999

CLA-2-19:RR:NC:2:228 E81075

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200; 1901.90.4300

Ms. Nora McDougall
P.O. Box 597
Bigfork, MT 59911

RE: The tariff classification of dulce de leche from Uruguay

Dear Ms. McDougall:

In your letter dated April 19, 1999, on behalf of Marketing Solutions Australia, you requested a tariff classification ruling.

A sample, submitted with your letter, was examined and disposed of. Milky brand dulce de leche is a soft, brown paste, composed of sugar, partially skimmed milk, vanillin, and bicarbonate of soda. The sample is packed for retail sale in a plastic tub containing 500 grams, net weight. Your letter indicates the product may also be imported in 13-kilogram bakery tubs, and in containers of glass or plastic of unspecified sizes.

The applicable subheading for the 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...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 $1.065 per kilogram, plus 14 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.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
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