The tariff classification of Sheet Butter from France

N301865 December 14, 2018 CLA-2-04:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 0405.10.1000; 0405.10.2000 Ms. Carla Graca Allways Forwarding International Inc. 701 Newark Avenue Suite No. 300 Elizabeth, NJ 07208 RE: The tariff classification of Sheet Butter from France Dear Ms. Graca: In your letter dated November 19, 2018, you requested a tariff classification ruling on behalf of your client, Paris Gourmet (Carlstadt, NJ). The subject merchandise is Sheet Butter (also known as Tourage Beurremont). The submitted sample was examined and disposed of. You have stated that the product is Recombined Butter. The ingredient breakdown indicates that the product is composed of cow’s milk fat (82 percent), water (16 percent) and non-fat dry matter (2 percent). Based on the production flow chart, the manufacturing process is comprised of the following steps: liquefied milk fat undergoes concentration, pasteurization, blending (salt, water, coloring, lactic culture), fractional crystallization, secondary pasteurization, and packing. The product, which is texturized and extruded into sheets, is designed to make laminated dough preparations for items such as puff pastry, croissants, and Danishes. Sheet Butter will be sold to the food service industry. The applicable subheading for the Sheet Butter, if entered under quota, will be 0405.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Butter and other fats and oils derived from milk; dairy spreads: Butter: Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions. The rate of duty will be 12.3 cents per kilogram. The applicable subheading for the Sheet Butter, if entered outside the quota, will be 0405.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Butter and other fats and oils derived from milk; dairy spreads: Butter: Other. The rate of duty will be 1.541 cents per kilogram. Products classified in subheading 0405.10.2000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.09 – 9904.04.21. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division