CLA-2-21:RR:NC:2:228 I85690
Ms. Dorthe Rosander
Arla Foods, Inc.
2840 Morris Avenue
Union, NJ 07083-4809
RE: The tariff classification of a butter blend from Denmark
Dear Ms. Rosander:
In your letter dated June 28, 2002 and August 20, 2002 you requested a tariff classification ruling.
Descriptive literature and an ingredients breakdown were submitted. Lurpak brand Slightly Salted Spreadable Butter is composed of approximately 77 percent butter, 20 percent rapeseed oil, 2 percent lactic culture, and one percent salt. The product is packed for retail sale in tubs holding 250 grams, net weight, and is suitable for use as a table spread or as an ingredient in cooking and baking.
The applicable subheading for the Lurpak Slightly Salted Spreadable Butter, if imported in quantities that fall within the limits described in additional U.S. note 14 to chapter 4, will be 2106.90.2400, Harmonized Tariff Schedule of the United States (HTS), which provides for butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk…containing over 10 percent by weight of milk solids…butter substitutes containing over 45 percent by weight of butterfat…described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 15.4 cents per kilogram. If the quantitative limits of additional U.S. note 14 to chapter 4 have been reached, the product will be classified in subheading 2106.90.2600, HTS, and dutiable at the rate of $1.996 per kilogram. In addition, products classified in subheading 2106.90.2600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.37 to 9904.05.45, HTS
For merchandise classified in subheading 2106.90.2400, HTS, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time that such merchandise is entered for consumption into the United States.
Questions regarding licensing procedures and applications for licenses should be addressed to:
Import Quota Manager for Dairy Products
STOP 1029/Room 5531-S
U.S. Department of Agriculture
1400 Independence Avenue, SW
Washington, DC 20250-1029
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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division