CLA-2-04:RR:NC:2:231 C82732
Mr. Steve De Castro
All-Ways Forwarding International, Inc.
Hemisphere Center
U.S. Routes 1 and 9 South
Newark, NJ 07114
RE: The tariff classification of ghee from India.
Dear Mr. De Castro:
In your letter, dated December 12, 1997, you have requested a tariff classification ruling on behalf of your client, Kanan Group USA.
The product, "Amul Pure Ghee," is anhydrous milk fat. It is comprised of 99.7 percent milk fat.
The applicable subheading for the anhydrous milk fat, "Amul Pure 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 $1.975 per kilogram, plus 9 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,
Robert B. Swierupski
Director
National Commodity
Specialist Division