CLA-2-19:OT:RR:NC:N5:231
Daniel Procaccino
John A. Steer Co
2100 Coral Way
Suite No. 501 Miami, FL 33145
RE: The tariff classification of Evaporated Milk from Peru
Dear Mr. Procaccino:
In your letter dated July 19, 2023, you requested a tariff classification ruling on behalf of your client, Transnational Food LLC. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The subject merchandise is Evaporated Milk. The product is composed of skim milk, milk permeate, soy extract, corn maltodextrin, soy vegetable oil, buttermilk powder, milk, soy lecithin, mono and diglycerides of fatty acids (emulsifier), sodium phosphate (acidity regulator), salt, artificial milk flavor, carrageenan (stabilizer), annatto extract (color), and vitamins A and D. The product which is packed in cans holding a net weight of 12 fluid ounces will be imported into the United States for sale to wholesalers and supermarkets.
The applicable subheading for the Evaporated Milk will be 1901.90.9195, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The rate of duty will be 6.4 percent ad valorem.
Articles classifiable under subheading 1901.91.9095, HTSUS, which are products of Peru, are currently entitled to duty free treatment under the United States-Peru Trade Promotion Agreement Implementation Act (PETPA) upon compliance with all applicable regulations. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division