The tariff classification of butter mixtures from Canada.

NY R00313 May 24, 2004 CLA-2-04:RR:NC:2:231 R00313 CATEGORY: Classification TARIFF NO.: 0405.20.6000; 0405.20.7000 Mr. George Kampouris G. Van Kam Trading Company Limited 4920 de Maisonneuve W., #402 Westmount, Québec H3Z 1N1 Canada RE: The tariff classification of butter mixtures from Canada. Dear Mr. Kampouris: In your letter, dated April 26, 2004, you requested a tariff classification ruling. The merchandise is a butterfat mixture containing 95 percent salted or unsalted butter and 5 percent added sugar or salt. It is comprised of 76-78 percent butterfat, 15 percent moisture, 5 percent added salt or added sugar, and 1.5-2.0 percent nonfat milk solids. The product with added sugar will be called, “Confectionery Butter Blend.” The product with added salt will be called, “Savory Butter Blend.” These mixtures will be utilized in bakery, confectionery and other food applications. The products will be manufactured in Canada from butter of New Zealand, Australian or EU origin, and sugar or salt of Canadian origin. The marked country of origin will be the origin of the butter used in the mixture, i.e., New Zealand, Australia or the EU. The applicable subheading for “Confectionery Butter Blend” and “Savory Butter Blend,” if entered under quota, will be 0405.20.6000, HTS, which provides for butter and other fats and oils derived from milk; dairy spreads, dairy spreads, 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. The applicable subheading for “Confectionery Butter Blend” and “Savory Butter Blend,” if entered outside the quota, will be 0405.20.7000, HTS, which provides for butter and other fats and oils derived from milk; dairy spreads, dairy spreads, other, dairy products described in additional U.S. note 1 to chapter 4, other. The rate of duty will be 70.4 cents per kilogram, plus 8.5 percent ad valorem. In addition, products classified in subheading 0405.20.7000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division