CLA-2-19:S:N:N1:228
Ms. Annamarie Calabria
J. Calabria Imports, Inc.
56 Schoolhouse Rd.
Randolph, NJ 07869
RE: The tariff classification of dulce de leche from Uruguay
Dear Ms. Calabria:
In your letter dated January 1, 1991, which was received on
January 16, 1991, you requested a tariff classification ruling.
Descriptive literature and a sample accompanied your letter.
The sample was examined and disposed of. The product is a tan
colored spread with a thick consistency, said to be composed of
51 percent sugar, 48 percent milk, and one percent "ashes." The
product is packed in a glass jar containing 420 grams, net
weight.
The applicable subheading for the dulce de leche will be
1901.90.3030, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations of goods of headings
0401 to 0404...other...articles of milk or cream not specially
provided for...provided for in subheading 9904.10.60. The rate
of duty will be 17.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport