CLA-2-04:RR:NC:2:231 B85495
Mr. James Marino
Katten, Muchin, and Zavis
525 West Monroe Street, Suite 1600
Chicago, IL 60661-3693
RE: The tariff classification of a low fat butter substitute
from Canada.
Dear Mr. Marino:
In your letter, dated April 15, 1997, you have requested a
tariff classification ruling on behalf of your client, Kerry
Ingredients, Beloit, WI.
The product is a low fat butter substitute. The ingredients
are 48-51 percent water, 42-44 percent butterfat (milk fat), 4-5
percent milk proteins, 2 percent lactose, 0.6 percent
emulsifiers, 0.1 percent salt, and 0.001 percent flavoring. The
product is packed in 40 pound boxes with polyliners.
The applicable subheading for the low fat butter substitute
will be 0405.20.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for butter and other fats and oils
derived from milk; dairy spreads, dairy spreads, butter
substitutes, whether in liquid or solid state, other. The
general rate of duty will be 14.3 cents per kilogram.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division