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HQ 950624

February 20, 1992

CLA-2 CO:R:C:F 950624 EAB


TARIFF NO.: 1901.90.3030; 9904.10.60

Pablo Riviere, President
Almacn Argentino
1542 Willowbrook Drive
San Jose, California 95118

RE: Dulce de Leche; dairy products; HRL 086424

Dear Mr. Riviere:

This is in reply to your letter dated November 2, 1991, in which you requested a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a canned caramelized milk product of Argentina, known as "Dulce de Leche." Customs has examined and disposed of the sample that you originally submitted with your request.


The product is a light brown, thick, creamy edible product with a pudding-like consistency. Although the actual percentages of the ingredients are unknown, you state on behalf of the manufacturer that the product consists of a minimum of 26% milk solids, a maximum of 30% water, over 6.5% fat and no more than 2% ash, together with sucrose, glucose, vanillin and sodium bicarbonate.


What is the proper tariff classification under the HTSUSA of Dulce de Leche, a canned dairy product?


Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

Customs has consistently classified dulce de leche under either subheadings 1901.90.3030 or 1901.90.3040, HTSUSA. See, e.g., HRL 086428 (March 8, 1990), HRL 084848 (October 3, 1989), NYRL 859641 (January 22, 1991).

In answer to your request, we are of the opinion that the subject product is classifiable under subheading 1901.90.3030, HTSUSA, and subject to the quota restraints of subheading 9904.10.60, HTSUSA.


Dulce de Leche is classifiable under subheading 1901.90.3030, HTSUSA, a provision describing food preparations of goods of heading 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 percent, not elsewhere specified or included; other articles of milk or cream not specially provided for; other, provided for in subheading 9904.10.60, HTSUSA.


John Durant, Director
Commercial Rulings Division

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