U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced
The tariff classification of butter products from Egypt.
NY 812810 August 16, 1995 CLA-2-04:S:N:N7:231 812810 CATEGORY: Classification TARIFF NO.: 0405.00.6020; 0405.00.6040; 0405.00.9020; 0405.00.9040 Mr. Mohamed Mebarez Alla El Deen Corporation 48-41 Vandam Street Long Island City, NY 11101 RE: The tariff classification of butter products from Egypt. Dear Mr. Mebarez: In your letter, which is undated, and received by this office on July 21, 1995, you have requested a tariff classification ruling. The products are described thus: 1. jar of butter - made from buffalo milk; contains 98.5 percent fat. Milk is poured into a centrifuge, and the fat is separated from the milk. The fat is further manufactured into butter. The result of the manufacturing process is an oily substance. 2. can of pure butter ghee - made from cow's milk. The manufacture is performed as in item #1, above. The applicable subheading for the butter and pure butter ghee, if made from fresh milk, and if imported in quantities that fall within the limits described in additional U.S. note 14 to chapter 4, will be 0405.00.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milk, other, described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions, anhydrous milk fat. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 14 to chapter 4 have been reached, the product will be classified in subheading 0405.00.9020, HTS, and will be dutiable at US $2.139, plus 9.8 percent ad valorem. In addition, products classified in subheading 0405.00.9020, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.37 - 9904.05.47, HTS. The applicable subheading for the butter and pure butter ghee, if made from butter, and if imported in quantities that fall within the limits described in additional U.S. note 14 to chapter 4, will be 0405.00.6040, HTS, which provides for butter and other fats and oils derived from milk, other, described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions, other. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 14 to chapter 4 have been reached, the product will be classified in subheading 0405.00.9040, HTS, and will be dutiable at U.S. $2.139, plus 9.8 percent ad valorem. In addition, products classified in subheading 0405.00.9040, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.37 - 9904.05.47, HTS. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport