CLA-2-04:RR:NC:2:231 I82821
Mr. Robin Huff
Global USA, Inc.
32 Broadway, Suite 1714
New York, NY 10004
RE: The tariff classification of sweetened and condensed milk from Brazil.
Dear Mr. Huff:
In your letter, dated May 29, 2002, you requested a tariff classification ruling on behalf of your client, Rainbow Trading International, Framingham, MA.
The merchandise is comprised of Parmalat® brand “Sweetened Condensed Milk,” which is in fluid form and packed in tins of 395 grams. The ingredients are whole milk (40.21percent by weight), whole powdered milk, sugar (45 percent) and lactose (0.017 percent) syrup. The milk fat content is given as 8 percent. The milk solids content appears to be over 25.5 percent. The product is made using an evaporation process.
The applicable subheading for sweetened and condensed milk, if entered under quota, will be 0402.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, condensed milk, described in additional U.S. note 11 to chapter 4 and entered pursuant to its provisions, in airtight containers. The rate of duty will be 3.9 cents per kilogram.
The applicable subheading for sweetened and condensed milk, if entered outside the quota, will be 0402.99.4500, HTS, which provides for milk and cream, concentrated or containing added sugar or other sweetening matter, other, other, condensed milk, other, in airtight containers. The rate of duty will be 49.6 cents per kilogram. In addition, products classified in subheading 0402.99.4500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.02 – 9904.05.19, HTS.
Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:
Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857
Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division