CLA-2 CO:R:C:F 952109 LPF
Mr. Mario Rappa
Central & South American Foods
33-63 55th Street
Woodside, NY 11377
RE: Dulce de leche, caramel spread; Heading 1901, HTSUSA; Food
preparation of goods of headings 0401 to 0404; Not 2106,
food preparation; HRL's 084848, 086428, 950624.
Dear Mr. Rappa:
This is in response to your inquiry dated June 29, 1992,
submitted on behalf of Central & South American Foods, regarding
the proper classification, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), of dulce de leche. You
submitted a sample with your request for a binding ruling.
FACTS:
The product at issue, from Argentina, is dulce de leche, or
caramel spread. This brown, creamy paste, put up in a glass jar
containing 450 grams, net weight, is used as a spread similar to
jam or jelly. In your letter you state the product is composed
of milk product, sugar, vanilla and corn glucose. The writing on
the back of the product states that it contains a minimum amount
of 24 percent milk solids. The product label only lists these
ingredients: caramel, vanilla, corn glucose and sugar.
ISSUE:
Whether the dulce de leche is classifiable in 1901 as a food
preparation of goods of heading 0401 to 0404, or rather in 2106
as a food preparation not elsewhere specified or included.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. The Explanatory Notes (EN's) to the
-2-
Harmonized Commodity Description and Coding System, which
represent the official interpretation of the tariff at the
international level, facilitate classification under the HTSUSA
by offering guidance in understanding the scope of the headings
and GRI's.
Heading 1901, HTSUSA, provides for, inter alia, food
preparations of goods of headings 0401 to 0404 (milk and milk
products), not containing cocoa powder or containing cocoa powder
in a proportion by weight of less than 10 percent. The EN's to
1901 indicate that the preparations of this heading contain, in
addition to natural milk constituents, other ingredients not
permitted in the products of headings 0401 to 0404.
In this case, milk gives the product its flavor and imparts
the taste and consistency to this caramelized spread. The
language of heading 1901, and of the EN's, describes the product,
since it is based on milk. In the past, Customs has determined
that milk is the predominant characteristic of dulce de leche,
and has consistently classified this product in heading 1901.
See Headquarters' Ruling Letters 084848 (issued October 3, 1989),
086428 (issued March 8, 1990) and 950624 (issued February 20,
1992).
Having determined that heading 1901 appropriately provides
for the product, there is no need to resort to a less specific
heading, such as 2106, which provides only for products not
specified elsewhere.
HOLDING:
The dulce de leche is classifiable in subheading
1901.90.3030, HTSUSA, as "Malt extract...; food preparations of
goods of headings 0401 to 0404, not containing cocoa powder or
containing cocoa powder in a proportion by weight of less than 10
percent, not elsewhere specified or included: Other: Malted milk;
articles of milk or cream not specially provided for, Other:
Provided for in subheading 9904.10.60." Products classifiable in
subheading 9904.10.60 are subject to an annual quota limitation
of 2,721 kilograms.
Sincerely,
John Durant, Director
Commercial Rulings Division