The tariff classification of food ingredients from Canada, Australia, or Poland.

NY D82481 October 13, 1998 CLA-2-21:RR:NC:2:228 D82481 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. George N. Kampouris G. Van Kam Trading Company Ltd. 4920 de Maisonneuve W., #11 Montreal, Quebec H3Z 1N1 Canada RE: The tariff classification of food ingredients from Canada, Australia, or Poland. Dear Mr. Kampouris: In your letter dated August 11, 1998, you requested a tariff classification ruling. Specification sheets were submitted with your letter. Confectionery AMF 88 and Confectionery Butter 88 are described as a blend of anhydrous milk fat and sugar, or butter oil (up to 88 percent by weight). Confectionery AMF 88 has a butterfat content of between 87.6 and 88 percent, and a maximum moisture content of 0.2 percent. Confectionery Butter 88 has a butterfat content of between 73.3 and 73.5 percent, and a maximum moisture content of between 14.2 and 14.4 percent. Each contains 10 percent sugar (12 percent on a dry weight basis). They will be imported in 25-kilogram or 50-pound cartons, and used as ingredients in the manufacture of confectionery or other food items. The applicable subheading for the Confectionery AMF 88 and Confectionery Butter 88, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States, which provides for food preparations not elsewhere specified or included...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 74.5 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, which are products of Australia or Poland, 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 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division