The tariff classification of milkfat blends from New Zealand.

NY M87401 February 23, 2007 CLA-2-21:RR:NC:2:228 M87401 CATEGORY: Classification TARIFF NO.: 2106.90.6400, 2106.90.6600 Mr. John P. Smirnow Pisani & Roll 1717 K Street NW Suite 600 Washington, DC 20036 RE: The tariff classification of milkfat blends from New Zealand. Dear Mr. Smirnow: In your letters dated August 2, 2006, October 11, 2006 and October 23, 2006, on behalf of Fonterra (USA) Inc., you requested a tariff classification ruling. Ingredients breakdowns and a description of the manufacturing process for milkfat blends accompanied your August letter. The samples, four pale yellow-colored, oily, soft solids, submitted with your October 23, 2006 letter, were forwarded to the Customs laboratory for analysis. The products are made by blending anhydrous milk fat or butter oil and a liquid slurry containing one or a combination of salt, sodium phosphate, di-sodium phosphate, sugar, skim milk powder, butter milk powder, lactose, MPC, whole milk powder, whey powder, WPC, WPI, and /or caseinate. The laboratory found Blend 1 (BTR 1.2) contained 95 percent milk fat, 2.21 percent moisture and 2.13 percent of other ingredients. Blend 2 (BTR 2,6) contained 95.4 percent milk fat, 3.02 percent moisture, and 1.1 percent of other ingredients. Blend 3 (BTR 3.6) contained 97.9 percent milk fat, 0.52 percent moisture, and 0.53 percent of other ingredients. Blend 4 (BTR 4.2) contained 99.3 percent milk fat, 0.12 percent moisture, and 0.81 percent of other ingredients. The milk fat blends will be used in a variety of industrial food applications such as processed cheese products, frozen desserts, confectionery, and bakery products. The applicable subheading for the four milk fat blends, 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 (HTSUS), which provides for food preparations not elsewhere specified or included…other… other…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 products will be classified in subheading 2106.90.6600, HTSUS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTSUS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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