NY a86014: The tariff classification of "canned milk caramel in paste" from Brazil.

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.

                            NY A86014
                         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
                                        National Commodity
                                        Specialist Division