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NY B80271



January 7, 1997

CLA-2-19:RR:NC:2:228 B80271

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200, 1901.90.4300

Mr. Carlos Hugo Girola
1030 East Lancaster Avenue
Unit #1021
Rosemont PA 19010

RE: The tariff classification of dulce de leche from Argentina.

Dear Mr. Girola:

In your letter dated December 5, 1996, you requested a tariff classification ruling.

An ingredients breakdown and a sample was submitted with your letter. The sample was examined and disposed of. Dulce de leche is a brown colored, thick, creamy spread consisting of 76.2 percent partially non-fat milk, 20.2 percent sugar, 3.6 percent glucose, and trace amounts of sodium bicarbonate, potassium sorbate, and vanilla. The product, packed in glass jars containing 450 grams, net weight, will be used as a breakfast spread, a flavoring for coffee, baking, an ice cream topping, etc.

The applicable subheading for the dulce de leche, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included... 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 dutiable at the rate of $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 to 9904.04.74, HTS.

The importation of this merchandise may be subject to restrictions imposed by the United States Food and Drug Administration. It is suggested you contact this agency directly for further information.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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,

Gwenn Klein Kirschner
Chief, Special Products

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