The tariff classification of a food spread from Honduras

NY D81536 August 31, 1998 CLA-2-21:RR:NC:2:228 D81536 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. H. Albert Bocock B & B USA, Inc. 8357 West Flagler Street Suite 132 Miami, FL 33144 RE: The tariff classification of a food spread from Honduras Dear Mr. Bocock: In your letter dated July 8, 1998, which was received in this office on August 19, 1998, you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. The product is described as a human food product, to be consumed as a spread on bread, bagels, and the like. The spread is said to be composed of 58 percent water, 27.5 percent partially hydrogenated coconut oil, 9.3 percent nonfat milk solids, 3 percent stabilizer, and less than one percent each of lactic acid, salt, emulsifier, and color. The applicable subheading for the food spread will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The duty rate will be 7.6 percent ad valorem. Articles which are classifiable under subheading 2106.90.9998, HTS, which are products of Honduras are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. 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 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division