CLA-2-04:RR:NC:2:231 B85742
1901.90.4300
Ms. Myrna Goble
PAFCO Importing Company, Inc.
1601 Bayshore Highway, Suite 346
Burlingame, CA 94010
RE: The tariff classification of condensed milk from Thailand.
Dear Ms. Goble:
In your letter, dated May 13, 1997, you have requested a
tariff classification ruling.
The products are described thus:
1. Condensed milk in airtight, fourteen ounce cans. The
ingredients are 44 percent sugar, 27 percent water, 20 percent
milk powder, and 9 percent milk fat.
2. Condensed milk with palm oil in airtight, fourteen ounce cans.
The ingredients are 44 percent sugar, 29 percent water, 20
percent milk powder, and 7 percent palm oil.
The applicable subheading for item number #1 (condensed milk
containing 44 percent sugar, 27 percent water, 20 percent milk
powder, and 9 percent milk fat), if imported in quantities that
fall within the limits described in additional U.S. note 11 to
chapter 4, 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. If the quantitative limits of additional U.S. note 11
to chapter 4 have been reached, the product will be classified in
subheading 0402.99.4500, HTS, and will be dutiable at 54 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.
The applicable subheading for item #2 (condensed milk containing 44 percent sugar, 29
percent water, 20 percent milk powder, and 7 percent palm oil), if imported in quantities that fall
within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS,
which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or
containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not
elsewhere specified or included, 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 1901.90.4300, HTS, and will be
dutiable at US $1.126 per kilogram, plus 14.8 percent ad valorem. In addition, products
classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their
value, as described in subheadings 9904.04.67 - 9904.04.74, HTS.
Importations of these products are subject to import regulations administered by various
U.S. agencies. Information regarding applicable regulations administered by the U.S.
Department of Agriculture may be addressed to that agency at the following location:
U.S. Department of Agriculture A.P.H.I.S. Veterinary Services
Federal Building, Room 758
6505 Belcrest Road
Hyattsville, MD 20782
Att: Dr. John Blackwell
Information regarding applicable regulations administered by the U.S. Food and Drug
Administration may be addressed to that agency at the following location:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204
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 Ralph Conte at (212) 466-5759.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division