CLA-2-04:OT:RR:NC:2:231
Ms. Paula M. Connelly
Middleton & Shrull
50 Mall Road, Suite 205
Burlington, MA 01803-4508
RE: The tariff classification of fractionated milk fat from Belgium.
Dear Ms. Connelly:
In your letters dated June 9 and July 8, 2009, you requested a tariff classification ruling on behalf of Lindt & Sprungli USA, Inc.
The ruling was requested on a product you describe as “fractionated milk fat” to be used in the production of chocolate bars. Samples submitted to this office and kept under refrigeration are “bricks” of a pale-yellow fatty substance having a butter-like appearance and odor. The samples are prominently labeled with the term “anhydrous milk fat.” An accompanying data sheet and flow chart appear to indicate that the product is made by removing virtually all of the moisture and nonfat solids from cream or butter via a process involving separation and vacuum drying. There are no added ingredients. The data sheet (headed “Concentrated Butter 39-41°C -- Special Chocolate”) states that the product has a minimum butterfat content of 99.8% and a maximum moisture + nonfat solids content of 0.2%.
You have expressed a belief that this merchandise is classifiable within heading 2106 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included. However, we find that the product is more specifically provided for elsewhere in the tariff.
The applicable subheading for the above-described “fractionated milk fat,” if entered under quota, will be 0405.90.1020, HTSUS, which provides for butter and other fats and oils derived from milk; dairy spreads: other: described in additional U.S. Note 14 to chapter 4 and entered pursuant to its provisions: anhydrous milk fat. The rate of duty will be 10% ad valorem.
Imports under subheading 0405.90.1020, HTSUS, require an import license, in accordance with terms and conditions provided in regulations issued by the Secretary of Agriculture, subject to the approval of the United States Trade Representative (USTR). The regulations may provide for the reallocation among supplying countries or areas of unfilled quantities, subject to USTR approval.
Questions regarding licensing procedures and applications for licenses to import dairy products subject to quota should be addressed to:
Import Quota Manager for Dairy Products
U.S. Department of Agriculture
Stop 1029
1400 Independence Avenue, SW
Washington, DC 20250-1029
Tel: (202) 720-1344
The applicable subheading for the “fractionated milk fat,” if entered outside the quota, will be 0405.90.2020, HTSUS, which provides for butter and other fats and oils derived from milk; dairy spreads: other: other: anhydrous milk fat. The rate of duty will be $1.865 per kilogram + 8.5% ad valorem. Also, products classified in subheading 0405.90.2020, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.05.37—9904.05.45.
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/.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 734-3277
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 the FDA at 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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division