CLA-2-4:RR:NC:2:228 H85264
Mr. Steven Everard
M.E. Franks, Inc.
175 Strafford Avenue
Wayne, PA 19087
RE: The tariff classification of butterfat mixtures from England
Dear Mr. Everard:
In your undated letter, received by this office on August 15, 2001, you requested a tariff classification ruling.
The merchandise, Confectionery Anhydrous Milk Fat (CAMF), is said to be a mixture of anhydrous milkfat and either sucrose or lactose, in the ratios of 95/5 and 89/11. The blends will be imported in plastic-lined bins weighing 1000 kilograms, and used as an ingredient in ice cream and chocolate production.
The applicable subheading for the CAMF composed of anhydrous milkfat and lactose, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 0404.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included…other…other…dairy products described in additional U.S. note 1 to chapter 4… described in additional U.S. note 10 to this chapter and entered pursuant to its provisions. The rate of duty will be 14.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 0404.90.5000, HTS, and dutiable at the rate of $1.189 per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 0404.90.5000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.
The applicable subheading for the CAMF composed of anhydrous milkfat and sucrose, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids…other, dairy products described in additional U.S. note 1 to chapter 4… described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division