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NY F80945

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January 13, 2000

CLA-2-04:RR:NC:2:231 F80945

CATEGORY: CLASSIFICATION

TARIFF NO.: 0402.99.1000; 0402.99.4500

Mr. Trung Dang
Sun Hing Foods, Inc.
271 Harbor Way
South San Francisco, CA 94080-6811

RE: The tariff classification of sweetened condensed milk from Vietnam.

Dear Mr. Dang:

In your letter, dated December 9, 1999, you requested a classification ruling.

The submitted samples are cans of “Sua Hoa Lan” brand, full cream, sweetened condensed milk. The ingredients are nonfat dry milk, anhydrous milkfat, sugar, water, and seeding lactose. The product will contain by weight 44-45 percent sucrose, 27-28 percent moisture, not less than 28 percent total milk solids, and not less than 8 percent milkfat. It will be packed in airtight, tin cans of 14 ounces, net.

The applicable subheading for full cream, sweetened condensed milk, if entered under quota, 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 6 cents per kilogram.

The applicable subheading for full cream, sweetened condensed milk, if entered outside the quota, will be 0402.99.4500, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, condensed milk, in airtight containers. The rate of duty will be 58.4 cents per kilogram. In addition, products classified in subheading 0402.99.4500, HTS, will be subject to additional duties based on their value, ad described in subheadings 9904.05.02 – 9904.05.19.

Goods that are products of Vietnam, whether imported directly or indirectly, are subject to duty rates listed in Column 2, as per General Note 3(b), HTS.

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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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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.: 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