The tariff classification of a dairy spread from France.
Issued February 27, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9998
Headings: 2106
Product description
An ingredients breakdown was submitted with your first letter. Samples, accompanying your second letter, were examined and disposed of. "Le Thin Cow" is a soft yellow spread packaged for retail sale in small, plastic, sealed tubs weighing 8.8 ounces, net weight. It is composed of fluid buttermilk, butter oil, soybean oil, vegetable mono and diglycerides, sodium citrate, sodium phosphate, salt, natural flavor, vitamin A palmitate, and beta-carotene. The literature states the product has been produced to look, taste, and to be used in the place of butter, but it is not recommended for baking or frying.
CBP rationale
The applicable subheading for the dairy spread will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.
Full text
NY 818809 February 27, 1996 CLA-2-21:RR:NC:FC:228 818809 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Nancy Cunningham Customs Compliance Manager Freight Brokers International Inc. 1200 Brunswick Ave. P.O. Box 960219 Inwood, NY 11096-0219 RE: The tariff classification of a dairy spread from France. Dear Ms. Cunningham: In your letters dated January 22, 1996, and January 30, 1996, on behalf of your client, Anco Foods, Fairfield, New Jersey, you requested a tariff classification ruling. An ingredients breakdown was submitted with your first letter. Samples, accompanying your second letter, were examined and disposed of. "Le Thin Cow" is a soft yellow spread packaged for retail sale in small, plastic, sealed tubs weighing 8.8 ounces, net weight. It is composed of fluid buttermilk, butter oil, soybean oil, vegetable mono and diglycerides, sodium citrate, sodium phosphate, salt, natural flavor, vitamin A palmitate, and beta-carotene. The literature states the product has been produced to look, taste, and to be used in the place of butter, but it is not recommended for baking or frying. The applicable subheading for the dairy spread will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 8.8 percent ad valorem. 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 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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