CLA-2 CO:R:C:F 950624 EAB
Pablo Riviere, President
Almacn Argentino
1542 Willowbrook Drive
San Jose, California 95118
Re: Dulce de Leche; dairy products; HRL 086424
Dear Mr. Riviere:
This is in reply to your letter dated November 2, 1991, in
which you requested a binding ruling on the tariff classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) of a canned caramelized milk product of
Argentina, known as "Dulce de Leche." Customs has examined and
disposed of the sample that you originally submitted with your
request.
FACTS:
The product is a light brown, thick, creamy edible product
with a pudding-like consistency. Although the actual percentages
of the ingredients are unknown, you state on behalf of the
manufacturer that the product consists of a minimum of 26% milk
solids, a maximum of 30% water, over 6.5% fat and no more than 2%
ash, together with sucrose, glucose, vanillin and sodium
bicarbonate.
ISSUE:
What is the proper tariff classification under the HTSUSA of
Dulce de Leche, a canned dairy product?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Customs has consistently classified dulce de leche under
either subheadings 1901.90.3030 or 1901.90.3040, HTSUSA. See,
e.g., HRL 086428 (March 8, 1990), HRL 084848 (October 3, 1989),
NYRL 859641 (January 22, 1991).
In answer to your request, we are of the opinion that the
subject product is classifiable under subheading 1901.90.3030,
HTSUSA, and subject to the quota restraints of subheading
9904.10.60, HTSUSA.
HOLDING:
Dulce de Leche is classifiable under subheading
1901.90.3030, HTSUSA, a provision describing food preparations of
goods of heading 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 articles of
milk or cream not specially provided for; other, provided for in
subheading 9904.10.60, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division