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April 1, 1999

CLA-2-04:RR:NC:SP:232 D89189


TARIFF NO.: 0402.99.1000; 0402.99.4500

Mr. James Welton
Eagle International, Ltd.
PO Box 66226
Chicago, IL 60666-0226

RE: The tariff classification of Condensed Milk with sugar from Latvia.

Dear Mr. Welton:

In your letter dated March 8, 1999, on behalf of Global Trade and Food, Inc. of Wheeling, Illinois, you requested a tariff classification ruling.

You submitted descriptive literature and samples of three products with your request. Further information was submitted in a fax dated March 17, 1999. The first item, described as “Condensed Milk with sugar”, is said to contain condensed milk , made by evaporating water from cow’s milk, with added sugar. The fat content is said to be 8.61 percent by weight, and the sugar content is stated to be 44.86 percent, by weight. The second product is “Kafija”, which is also described as condensed from cow’s milk, with sugar and instant coffee added. The third product, also stated to be produced by evaporating water from cow’s milk, is “Kakoa”. This product is described as having sugar and cocoa added. All three of the items will be imported in 400 gram net weight metal cans.

The applicable subheading for the “Condensed Milk with sugar”, 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 this

chapter 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 dutiable at the rate of 51.1 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 to 9904.05.19, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on the “Kafija” and the “Kakoa”. Your request for a classification ruling should include a statement indicating whether to your knowledge there are any classification issues on the subject merchandise currently before Customs or the courts. It should also include a breakdown of component materials by weight and percentage of ingredients for the “Kafija” and the “Kakoa”. Please indicate the percent of milk solids present in each of these products. When this information is available, you may wish to consider resubmission of your request.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 John Maria at 212-637-7059.


Robert B. Swierupski

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