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8136971995-09-07New YorkClassification

The tariff classification of milk fat products from Belgium.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of milk fat products from Belgium.

Ruling Text

NY 813697 September 7, 1995 CLA-2-04:S:N:N7:231 813697 CATEGORY: Classification TARIFF NO.: 0405.00.6040; 0405.00.9040 Mr. Louis Marino Schratter Foods Incorporated 72 Summit Avenue Montvale, NJ 07645 RE: The tariff classification of milk fat products from Belgium. Dear Mr. Marino: In your letter, dated August 4, 1995, you have requested a tariff classification ruling. The merchandise, called, "Concentrated Butter," is comprised of the following milk fat products: Product A: Very high melting fraction - 44 degrees Centigrade. Product B: Intermediary melting fraction - 20 degrees Centigrade. Product C: Low melting fraction - 15 degrees Centigrade. Product D: Very low melting fraction - 10 degrees Centigrade. The imported merchandise will be sold to manufacturers of bakery and confectionary goods, chocolate, and ice cream, for use in their products. In your correspondance you state that the ingredients will be milk fat (99.9 percent) and water (0.1 percent). The manufacturing process is comprised of the following steps: First, cream is churned into butter. The butter undergoes AMF, multistage dry fractionation, cooling, and packing. It is packed in food grade, lined tins, each weighing 17 kilograms, net, or food grade, lined drums, eaching weighing 200 kilograms, net. The applicable subheading for the milk fat products, if imported in quantities that fall within the limits described in additional U.S. note 14 to chapter 4, will be 0405.00.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milk, butter, other, described in additional U.S. note 14 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 14 to chapter 4 have been reached, the product will be classified in subheading 0405.00.9040, HTS, and will be dutiable at US $2.139 per kilogram, 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. An import license, issued to the importer by the United States Department of Agriculture, will be required at the time 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: U.S. Department of Agriculture Foreign Agricultural Service Import Policies and Trade Analysis Division Att: Dairy Import Group, Rm. 5531, So. Bldg. Washington, DC 20250-1000 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