The tariff classification of milk fat mixtures from various countries.

NY F86135 July 5, 2000 CLA-2-21:RR:NC:228: F86135 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Robert V. Tinkham Chicago Sweeteners Incorporated 1700 Higgins Road, Suite 160 Des Plaines, IL 60018 RE: The tariff classification of milk fat mixtures from various countries. Dear Mr. Tinkham: In your letter dated April 7, 2000, you requested a tariff classification ruling on a mixture of anhydrous milk fat (95 percent by weight) and an additional ingredient (5 percent by weight). The additional ingredient in the mixture will consist of one of the following substances: salt, cocoa butter, sugar or skim milk powder. The applicable subheading for the mixture of 95 percent anhydrous milk fat and 5 percent cocoa butter , 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…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 of Australia, New Zealand, and the United Kingdom, 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 The question of classification for the mixtures of anhydrous milk fat with salt, sugar or skim milk powder is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division