CLA-2 CO:R:G 086428 JGH
Dr. T. N. Iorgulescu
M. Coronado 345
(1641) Acassuso
Argentina
RE: Dulce Le Leche
Dear Dr. Iorgulescu:
Your letter of January 14, 1990, concerns the tariff status
under Harmonized Tariff Schedule of the United States (HTSUS) of
Dulce de Leche.
FACTS:
Dulce de Leche is said to be a confection type product made
by carmelizing milk and sugar. On an average, the product is
said to contain a minimum of 24 percent milk solids, 46 percent
carbohydrates (mostly sucrose), and maximum of 30 percent water.
ISSUE:
Classification of Dulce de Leche under the HTSUS.
LAW AND ANALYSIS:
Dulce de Leche is most commonly referred to as a dessert
spread. It is said to be widely used as a spread for bread,
a sweetener for coffee or tea, or even eaten by itself. Since
milk is the ingredient which provides Dulce de Leche with its
unique properties, for classification purposes it is considered
a food preparation based on milk in heading 1901, HTSUS.
HOLDING:
Dulce de Leche is classifiable under the provision for
food preparations of goods of headings 0401 to 0404 (milk and
milk products) in subheading 1901.90.3040, HTSUS. The rate of
duty is 17.5 percent ad valorem. In addition it is subject to
the quota restrictions of subheading 9904.10.60, HTSUS. Imports
of milk products under this quota are subject to an annual
limitation of 2,721 kilograms.
Sincerely,
John Durant, Director
Commercial Rulings Division