The tariff classification of Butter Substitute from New Zealand

N287319 July 13, 2017 CLA-2-15:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1517.90.2080 Ms. Jennifer Alexander TyLow Foods Inc. 1660 North Service Road East Unit No. 113 Oakville, Ontario Canada L6H 7G3 RE: The tariff classification of Butter Substitute from New Zealand Dear Ms. Alexander: In your letter dated June 14, 2017 you requested a tariff classification ruling. The subject merchandise is a tallow based fat that serves as a replacement for butterfat and margarine. The product is composed of tallow (rendered beef fat), water, milk fat based blend (concentrated butter paste, sunflower oil, stabilizer – modified cellulose), milk powder, emulsifiers (polyglycerol polyricinoleate, mono- and diglycerides of fatty acids, sunflower lecithin), antioxidant, color, and citric acid. The article will be used primarily in the baking industry. It will be imported in 10 kilogram fiberboard cartons with polythene liners. The applicable subheading for the Butter Substitute will be 1517.90.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516: Other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: Other: Other. The rate of duty will be 8 percent ad valorem. 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 https://hts.usitc.gov/current. 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 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 Ekeng Manczuk at Ekeng.Manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division