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NY A86014

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August 16, 1996

CLA-2-19:RR:NC:FC:228 A86014

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200, 1901.90.4300

Ms. Kathleen Dillon
American Shipping Company
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs, NJ 07632

RE: The tariff classification of "canned milk caramel in paste" from Brazil.

Dear Ms. Dillon:

In your undated letter received July 24, 1996, on behalf of Liberty Imports, Nazareth, PA, you requested a tariff classification ruling.

"Canned milk caramel in paste" is described in your letter as brown in color, sweet tasting, with a creamy consistency, composed of 62 percent pasteurized milk, 35 percent sugar, and 3 percent corn glucose. The product is the result of cooking milk with sugar in a proportion of three parts milk to one part sugar until the suitable density is obtained and partial caramelization occurs. It will be put up in cans containing 800 grams, net weight.

The applicable subheading for the canned milk caramel in paste, 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, this product will be classified in subheading 1901.90.4300, HTS, and dutiable at $1.156 per kilogram plus 15.2 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 to 9904.04.74, HTS.

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 Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 9904.04.67 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard period, under $0.30/kg
• Tariff No.: 9904.04.74 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard per., $1.50/kg or more