CLA-2-19:OT:RR:NC:N2:231
Mr. Fernando Salomon
Superior Foods
13155 SW 134th Street
Miami, FL 33186
RE: The tariff classification of Evaporated Fat Filled Milk from Ukraine
Dear Mr. Salomon:
In your letter dated August 13, 2019, you requested a tariff classification ruling.
The subject merchandise is “Evaporated Milk Fat Filled, Sterilized, Fat 6.0%” is composed of skimmed milk, palm oil, emulsifier (E471), soy lecithin, stabilizers (E331, E339, E450, E451 and E452) and nisin (preservative). The product contains 6 percent milk fat and 25.5 percent milk solids. The evaporated milk filled with palm fat as a substitute for milk fat will be packed in 400-gram metal tins with 24 pieces per each corrugated box.
The applicable subheading for the “Evaporated Milk Fat Filled, Sterilized, Fat 6.0%”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.6100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions.” The rate of duty will be 16 percent ad valorem.
If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.6200, HTSUS, which provides for “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Other. The rate of duty will be $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.6200, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Articles classifiable under subheading 1901.90.6100, HTSUS, which are products of Ukraine may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP.”
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
E-mail: [email protected]
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division