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NY R02243




July 22, 2005

CLA-2-04: RR: NC: SP: 231 R02243

CATEGORY: CLASSIFICATION

TARIFF NO.: 0402.99.1000; 0402.99.4500; 1901.90.4200; 1901.90.4300

Ms. Natalia Voznyuk
Ukragroinvest Ltd.
4A, Academician Krymsky Street (Office 405) Kiev, Ukraine 03680

RE: The tariff classification of sweetened condensed and sweetened condensed filled milk from the Ukraine.

Dear Ms. Voznyuk:

In your letter dated July 8, 2005 you requested a tariff classification ruling.

The two items will be imported packed in metal cans, each holding 14.28 fluid ounces (400 g, net wt.). The metal cans will be assembled in cardboard trays with polyethylene tops, 24 tins per tray. The composition of the product is given, as follows:

“Sweetened condensed milk” is manufactured from pasteurized whole milk by means of partial evaporation of its water content. The product consists of 28.5 percent of milk solids (min.), 43.5 percent sugar (min.) and 26.5 percent moisture (max.). The milk fat (butter fat) content will be 8.5 percent (min.).

“Sweetened condensed filled milk” is manufactured from pasteurized cow’s milk, skimmed milk, skimmed milk powder, sweet whey powder, milk fat replacer (vegetable fat), sugar and water. The product will contain 28.5 percent milk solids (min.), 43.5 percent sugar (min.) and 26.5 percent moisture (max.). The vegetable fat content will be 8.5 percent by weight.

The applicable subheading for 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 3.9 cents per kilogram.

The applicable subheading for 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, other, in airtight containers. The rate of duty will be 49.6 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 the “Sweetened condensed filled milk,” 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 cocoanot elsewhere specified or includedotherother dairy products described in additional U.S. note 1 to chapter 4dairy preparations containing over 10 percent by weight of milk solidsdescribed 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 $1.035 per kilogram plus 13.6 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 9904.04.50 – 9904.05.01, HTS.

Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857

Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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