CLA-2-21:RR:NC:2:228 M84823
Ms. Jennifer Buckley
Dairygold USA, Inc.
525 Washington Boulevard
Suite 2440
Jersey City, NJ 07310
RE: The tariff classification of a butter substitute from the Republic of Ireland.
Dear Ms. Buckley:
In your letter dated May 31, 2006, you requested a tariff classification ruling.
A sample was provided with your letter. Additional information, including an ingredients breakdown, was submitted with a second letter received on July 7, 2006. The sample was examined and disposed of. Irishgold Blended Spread is a solid, yellow-colored spread, composed of 52 percent vegetable oil (60 percent canola oil and 40 percent palm oil), 28 percent milk fat, 16.7 percent moisture, 1.8 percent salt, and 1.5 percent curd. The spread is packed for retail sale in plastic tubs containing 1 pound, net weight.
The applicable subheading for Irishgold Blended Spread will be 2106.90.2800, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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