CLA-2-04:S:N:N1:229
Mr. Paul Perrine
Perrine & Associates
774 East 3300 South, Suite 200
Salt Lake City, Utah 84106
RE: The tariff classification of a special BUTTER to be imported
from a country with "Most Favored Nation" status.
Dear Mr. Perrine:
In your letter dated October 5, 1989, you requested a
tariff classification ruling.
You describe this "special" butter as an all natural
product, with a butterfat content of about 80 percent by weight.
This butter contains no artificial ingredients of any kind, but
allows for the addition of salt. Although no coloring is added,
this butter has a distinctive natural golden color resulting from
a high Beta-carotene content which, in fact, distinguishes this
product from other butters. (You state that this "special"
butter contains at least 12 milligrams of Beta-carotene per
kilogram of milk fat, as opposed to about 3 milligrams of Beta-
carotene in U.S. Grade AA butter.) "Special", or "Premium
Natural" butter will be imported from a "most-favored-nation"
country entitled to Column 1 rates of duty.
The applicable subheading for this "special" butter will be
0405.00.7000, 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 1(b) to
this chapter. The rate of duty will be 12.3 cents per kilogram,
if imported from a "most-favored-nation" not entitled to
"Special" rate of duty.
Articles classifiable in HTS subheading 0405.00.7000 are
subject to quota quantity restrictions listed in subchapter IV of
Chapter 99 in HTS subheading 9904.10.21, which limits the amount
of such products which may be imported from all countries to an
annual quota quantity of 320,689 kilograms. Additionally, 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merchandise is entered for consumption or withdrawn from
warehouse for consumption into the United States.
Questions regarding licensing procedures and applications
for license to import butter should be addressed to:
Head, Dairy and Import Group
Dairy, Livestock and Poultry Division
Foreign Agricultural Service
U.S. Department of Agriculture
Washington, D.C. 20250
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