CLA-2-21:RR:NC:2:228 K88236
Ms. Lisa M. Thomas
PBB Global Logistics, Inc.
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of a butter substitute from Canada.
Dear Ms. Thomas:
In your letter dated July 27, 2004, on behalf of William Neilson Ltd., dba Neilson Dairy, Ontario, Canada, you requested a tariff classification ruling.
Ingredients breakdowns for two butter blends were submitted with your letter. Blend number two consists of 38-44 percent butter oil, 36-42 percent vegetable oil, 16 percent water, less than 10 percent skim solids, and less than 2 percent salt. It will be imported in 1-pound, 8-ounce, or 250-gram units for sale in supermarkets as spreadable butter.
The applicable subheading for blend number two will be 2106.90.2800, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…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…other. The rate of duty will be 13.1 cents per kilogram.
Your inquiry does not provide enough information for us to issue a classification ruling on butter blend number one. Your request for a classification ruling should include the additional information indicated below:
1. Is the product an emulsion? If so, what type of an emulsion is it?
2. Submit a sample of the product.
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