The tariff classification of Butter Blend Sula from Honduras

NY K82926 February 11, 2004 CLA-2-19:RR:NC:2:228 K82926 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Gilberto Gonzalez International Wholesalers Corporation 1238 W Street NE Washington, DC 20018 RE: The tariff classification of Butter Blend Sula from Honduras Dear Mr. Gonzalez: In your letters dated January 5, 2004 and January 27, 2004 you requested a tariff classification ruling. A sample accompanied your first letter and an ingredients breakdown was submitted with your second letter. The sample was examined and disposed of. Butter Blend Sula is a creamy, white-colored liquid composed of 64 percent water, 13 percent fluid cream, 13 percent vegetable oil, 8 percent skim milk solids, one percent sodium chloride, and less than one percent each of stabilizers, lactic cultures, potassium sorbate, sodium benzoate, and color. The product is packed for retail sale in a clear plastic pouch containing 16 ounces, net weight. The applicable subheading for this product, when imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 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 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS Articles classifiable under subheading 1901.90.4200, 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division