CLA-2 R:C:F 958036K
Mr. Antonio E. Seward
Minister Counselor
Economic and Commercial
Argentine Embassy
1600 New Hampshire Ave., N.W.
Washington, D.C. 20009
RE: Classification of "Dulce de Leche"
Dear Sir:
In your letter of May 26, 1995, you requested a tariff
classification ruling for a product from Argentina known as
"Dulce de Leche". A submitted sample was examined and disposed
of by our New York field office. Our response follows.
FACTS:
The product is a brown-colored, thick, creamy, food product
with a pudding-like consistency. It is packed in a foil-sealed,
plastic container with a plastic lid, holding 250 grams, net
weight. It is used as a dessert spread, a sweetener for coffee
or tea, and in similar uses. The stated ingredients on the
product label are sugar, milk, and vanilla. The actual
ingredients breakdown was not provided. It is suggested that the
product is classified in a basket provision, heading 2106 of the
Tariff Schedule of the United States (HTSUS)(1995), as food
preparations not elsewhere specified or included.
ISSUE:
The issue concerns the proper classification of the product
"Dulce de Leche" as described above.
LAW AND ANALYSIS:
Heading 1901, HTSUS, specifically provides for food
preparations of goods of headings 0401 to 0404 (milk products),
not containing cocoa powder or containing cocoa powder in a
proportion by weight of less than 10 percent, not elsewhere
specified or included. Customs Headquarters Rulings Letters
-2-
084848 dated October 10, 1989, 086428 dated March 8, 1990, 950624
dated February 20, 1992, 952109 dated September 4, 1992, and New
York Ruling Letter 859641 dated January 22, 1991, have
consistently held that the product known as "Dulce de Leche" was
classified in subheading 1901.90, HSTUS, because the milk is the
component that provides the predominant characteristics of taste
and consistency to the product. The merchandise is classified in
subheading 1901.90, HTSUS, and, in accordance with Additional
U.S. Note 10, Chapter 4, HTSUS, the merchandise may be subject to
a tariff rate quota.
HOLDING:
If the quantitative limits of Additional Note 10, Chapter 4,
HTSUS, have not been reached, the product known as "Dulce de
Leche" as described above, is classified in subheading
1901.90.4200, HTSUS (1995), and if the limits have been reached,
it is classified in subheading 1901.90.4300, HTSUS. In addition,
products classified in subheading 1901.90.4300, HTSUS, are
subject to additional duties based on their value, as described
in subheadings 9904.04.67 through 9904.04.74, HTSUS (1995).
Sincerely,
John Durant, Director
Commercial Rulings Division