CLA-2-04:S:N:N7:231 813706
Mr. Louis Marino
Schratter Foods Incorporated
72 Summit Avenue
Montvale, NJ 07645
RE: The tariff classification of butter from Belgium.
Dear Mr. Marino:
In your letter, dated August 4, 1995, you have requested a
tariff classification ruling.
The product, "Carlsbourg," is butter, both salted and unsalted. It will
be sold as a spread. In your correspondance you state that the ingredients
will be butterfat (80 percent minimum), water (16 percent maximum), salt (1.5
percent maximum), and non-fat milk solids (1.5 percent).
The manufacturing process is comprised of the following steps: First,
cream is churned into butter. The butter undergoes melting, concentration,
vacuum evaporation, AMF, dry fractionation, fat phase composition, a water
phase, emulsion, pasteurization, texturization/crystallization, and packing.
The product is packed in trays containing 12 cups of 227 grams each.
The applicable subheading for "Carlsbourg" butter, if imported in
quantities that fall within the limits described in additional U.S. note 6 to
chapter 4, will be 0405.00.2000, Harmonized Tariff Schedule of the United
States (HTS), which provides for butter and other fats and oils derived from
milk, butter, described in additional U.S. note 6 to chapter 4 and entered
pursuant to its provisions. The rate of duty will be 12.3 cents per
kilogram. If the quantitative limits of additional U.S. note 6 to chapter 4
have been reached, the product will be classified in subheading 0405.00.4000,
HTS, and will be dutiable at US $1.768 per kilogram. In addition, products
classified in subheading 0405.00.4000, HTS, will be subject to additional
duties based on their value, as described in subheadings 9904.04.09 -
9904.04.21, HTS.
An import license, issued to the importer by the United States
Department of Agriculture, will be required at the time such merchandise is
entered for consumption into the United States.
Questions regarding licensing procedures and applications for licenses
to import butter subject to quota should be addressed to:
U.S. Department of Agriculture
Foreign Agricultural Service
Import Policies and Trade Analysis Division
Att: Dairy Import Group, Rm. 5531, So. Bldg.
Washington, DC 20250-1000
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177.
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport