The tariff classification of sweet butter from France.
Issued July 22, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0405.10.1000, 0405.10.2000
Headings: 0405
Product description
The merchandise is comprised of “Elle and Vire” brand “Extra Dry Sweet Butter” (unsalted). The ingredients are 84 percent cream, 14.4 percent water, and 1.6 percent nonfat dry matter. The net weight is one kilogram. A sample consisted of a foil-wrapped, rectangular slab, measuring approximately 7½ inches (19 cm) by 12 inches (30 cm) by 5/8 inch (1 ½ cm). During the manufacturing process, cream undergoes pasteurization, maturation, crystallization, churning, and packing.
CBP rationale
The applicable subheading for butter, if entered under quota, will be 0405.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milk; dairy spreads, butter, described in additional U. The applicable subheading for butter, if entered outside the quota, will be 0405.10.2000, HTS, which provides for butter and other fats and oils derived from milk; dairy spreads, butter, other.
Full text
NY I84342 July 22, 2002 CLA-2-04:RR:NC:2:231 I84342 CATEGORY: Classification TARIFF NO.: 0405.10.1000; 0405.10.2000 Mr. Louis Marino Schratter Foods, Inc. 149 New Dutch Lane Fairfield, NJ 07004 RE: The tariff classification of sweet butter from France. Dear Mr. Marino: In your letter, dated July 17, 2002, you requested a tariff classification ruling. The merchandise is comprised of “Elle and Vire” brand “Extra Dry Sweet Butter” (unsalted). The ingredients are 84 percent cream, 14.4 percent water, and 1.6 percent nonfat dry matter. The net weight is one kilogram. A sample consisted of a foil-wrapped, rectangular slab, measuring approximately 7½ inches (19 cm) by 12 inches (30 cm) by 5/8 inch (1 ½ cm). During the manufacturing process, cream undergoes pasteurization, maturation, crystallization, churning, and packing. The applicable subheading for butter, if entered under quota, will be 0405.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milk; dairy spreads, butter, described in additional U.S. note 6 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 12.3 cents per kilogram. The applicable subheading for butter, if entered outside the quota, will be 0405.10.2000, HTS, which provides for butter and other fats and oils derived from milk; dairy spreads, butter, other. The rate of duty will be $1.541 per kilogram. In addition, products classified in subheading 0405.10.2000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.09 – 9904.04.21. For goods classified in subheading 0405.10.1000, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time that such merchandise is entered for consumption into the United States. Questions regarding licensing procedures and applications for licenses to import butter subject to quota should be addressed to: Import Quota Manager for Dairy Products STOP 1029/Room 5531-S U.S. Department of Agriculture 1400 Independence Avenue, S.W. Washington, DC 20250-1029 Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, MD 20857 Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location: A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782 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 Thomas Brady at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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