The tariff classification of butterfat mixtures from Canada, Denmark, and Germany

NY K80485 November 14, 2003 CLA-2-21:RR:NC:2:228 K80485 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Mr. Flemming Soderlund Bang & Soderlund, Inc. P.O. Box 2727 Bonita Springs, FL 34133-2727 RE: The tariff classification of butterfat mixtures from Canada, Denmark, and Germany Dear Mr. Soderlund: In your letter dated October 30, 2003 you requested a tariff classification ruling. The product, “Confectionary or Processing Mix – AMF 9802,” is described as a blend consisting of 98 percent anhydrous milk fat and 2 percent of one or a combination of sucrose, lactose, dextrose, maltodextrin, skim or whole milk powder, whey protein concentrate, milk protein concentrate, casein, caseinate, citric acid, disodium or trisodium phosphate, salt, or cocoa butter. The product will be imported in bulk bins or in cartons. The applicable subheading for this product, 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… containing over 10 percent by weight of milk solids…other…dairy products 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 Denmark or Germany, 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 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division