E84881 E8 Ruling Active

The tariff classification of a food ingredient from Australia, Canada, and The United Kingdom.

Issued August 6, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.6600, 2106.90.6400

Headings: 2106

Product description

An ingredient breakdown was submitted with your letter. Confectionery Mix AMF 90CB is a blend of 90 percent anhydrous milk fat or butter oil and 10 percent cocoa butter. It will be in liquid form at ambient temperatures, or, when refrigerated or frozen, in solid form. The mix will be imported in 25-kg cartons, 200-kg drums, 1000-kg bulk totes, and 20-ton shipping containers. It will be used as an ingredient to manufacture confectionery or other food items.

CBP rationale

The applicable subheading for the Confectionery Mix AMF 90CB, 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 (HTS), which provides for food preparations not elsewhere specified or included.

Full text

NY E84881 August 6, 1999 CLA-2-21:RR:NC:2:228 E84881 CATEGORY: Classification TARIFF NO.: 2106.90.6400, 2106.90.6600 Mr. Graeme Honeyfield Glinso Foods 4632 Packtrail Ct. Santa Rosa, CA 95405 RE: The tariff classification of a food ingredient from Australia, Canada, and The United Kingdom. Dear Mr. Honeyfield: In your letter dated July 19, 1999, you requested a tariff classification ruling. An ingredient breakdown was submitted with your letter. Confectionery Mix AMF 90CB is a blend of 90 percent anhydrous milk fat or butter oil and 10 percent cocoa butter. It will be in liquid form at ambient temperatures, or, when refrigerated or frozen, in solid form. The mix will be imported in 25-kg cartons, 200-kg drums, 1000-kg bulk totes, and 20-ton shipping containers. It will be used as an ingredient to manufacture confectionery or other food items. The applicable subheading for the Confectionery Mix AMF 90CB, 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 (HTS), 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 72.5 cents per kilogram plus 8.8 percent ad valorem. In addition, products of Australia, The United Kingdom and New Zealand 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

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