CLA-2-04:RR:NC:2:231 B87092

Mr. Augustine Pladano
United Global Trading, Inc.
11788 SW 16th Street
Pembroke Pines, FL 33025

RE: The tariff classification of butterfat ghee from Australia.

Dear Mr. Pladano:

In your letter, dated June 23, 1997, you have requested a tariff classification ruling. The product is "Cow" brand butterfat ghee. It is made from cow's milk.

The applicable subheading for the butterfat ghee, if imported in quantities that fall within the limits described in additional U.S. note 14 to chapter 4, will be 0405.90.1020, Harmonized Tariff Schedule of the United States (HTS), 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 percent ad valorem. If the quantitative limits of additional U.S. note 14 to chapter 4 have been reached, the product will be classified in subheading 0405.90.2020, HTS, and will be dutiable at US $2.03 per kilogram, plus 9.2 percent ad valorem. In addition, products classified in subheading 0405.90.2020, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.37 - 9904.05.47, HTS.

An import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered for consumption into the United States.

Questions regarding licensing procedures and applications for licenses to import dairy products subject to quota should be addressed to:

U.S. Department of Agriculture Foreign Agricultural Service Import Policies and Trade Analysis Division Att: Dairy Import Group, Rm. 5531, So. Bldg. Washington, DC 20250-1000

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