HQ 086428: Dulce Le Leche

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 086428

                                    March 8, 1990


          CLA-2 CO:R:G 086428 JGH

          CATEGORY: Classification

          TARIFF NO.: 1901.90.3040

          Dr. T. N. Iorgulescu
          M. Coronado 345
          (1641) Acassuso
          Argentina

          RE: Dulce Le Leche

          Dear Dr. Iorgulescu:

               Your letter of January 14, 1990, concerns the tariff status
          under Harmonized Tariff Schedule of the United States (HTSUS) of
          Dulce de Leche.

          FACTS:

               Dulce de Leche is said to be a confection type product made
          by carmelizing milk and sugar.  On an average, the product is
          said to contain a minimum of 24 percent milk solids, 46 percent
          carbohydrates (mostly sucrose), and maximum of 30 percent water.

          ISSUE:

               Classification of Dulce de Leche under the HTSUS.

          LAW AND ANALYSIS:

               Dulce de Leche is most commonly referred to as a dessert
          spread.  It is said to be widely used as a spread for bread,
          a sweetener for coffee or tea, or even eaten by itself.  Since
          milk is the ingredient which provides Dulce de Leche with its
          unique properties, for classification purposes it is considered
          a food preparation based on milk in heading 1901, HTSUS.


          HOLDING:

               Dulce de Leche is classifiable under the provision for
          food preparations of goods of headings 0401 to 0404 (milk and
          milk products) in subheading 1901.90.3040, HTSUS.  The rate of
          duty is 17.5 percent ad valorem.  In addition it is subject to
          the quota restrictions of subheading 9904.10.60, HTSUS.  Imports
          of milk products under this quota are subject to an annual
          limitation of 2,721 kilograms.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division