CLA-2-16:OT:RR:NC:N2:231
Mr. Fernando Salomon
Superior Foods
12973 SW 112th Street
Miami, FL 33186
RE: The tariff classification of Sweetened Condensed Creamer from Vietnam
Dear Mr. Salomon:
In your letter dated August 16, 2022, you requested a tariff classification ruling for Sweetened Condensed Creamer from Vietnam.
The subject merchandise is Sweetened Condensed Creamer and described as a thick, viscous, and homogenous liquid with a light cream to brownish yellow color and a sweet, aromatic, cream-like flavor. It is composed of sugar, water, vegetable oil, whey powder, maltodextrin, milk powder, lactose, emulsifiers, color, and artificial flavor. You have stated that the milk solids content is 11.01 percent. According to the information submitted, the product will be used in beverages, for baking, and as a dessert topping. The Sweetened Condensed Creamer will be packed and imported in a metal can with a net weight of 380 grams.
The applicable subheading for the Sweetened Condensed Milk, 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 World Wide Web at https://hts.usitc.gov/current. Importations of this merchandise are subject to regulations administered by various United States 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 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