J80471 J8 Ruling Active

The tariff classification of a butterfat and oil blend from New Zealand

Issued February 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.6600, 2106.90.6400

Headings: 2106

Product description

An ingredients breakdown and production flow chart were submitted with your letter. Product no. 9505 AO is described as a blend of 95 percent anhydrous milk fat and 5 percent vegetable oil, used as an ingredient in a variety of human foods. The product will be imported in frozen condition, in plastic-lined corrugated fiberboard cartons holding 25-kilograms, and in ambient or chilled condition in bulk containers holding 1000 or 1250-kilograms.

CBP rationale

25-kilograms, and in ambient or chilled condition in bulk containers holding 1000 or 1250-kilograms. The applicable subheading for this product, 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…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

Full text

NY J80471 February 3, 2003 CLA-2-21:RR:NC:2:228 J80471 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Edward Farrell Blank Rome LLP 900 17th Street NW Suite 1000 Washington, DC 20006 RE: The tariff classification of a butterfat and oil blend from New Zealand Dear Mr. Farrell: In your letter dated January 23, 2003, on behalf of New Zealand Milk Products (USA), Lemoyne, PA, you requested a tariff classification ruling. An ingredients breakdown and production flow chart were submitted with your letter. Product no. 9505 AO is described as a blend of 95 percent anhydrous milk fat and 5 percent vegetable oil, used as an ingredient in a variety of human foods. The product will be imported in frozen condition, in plastic-lined corrugated fiberboard cartons holding 25-kilograms, and in ambient or chilled condition in bulk containers holding 1000 or 1250-kilograms. The applicable subheading for this product, 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…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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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