CLA-2-21:OT:RR:E:NC:N2:228
Ms. Pia Jakobsgaard
Arla Foods, Inc.
645 Martinsville Road
Basking Ridge, NJ 07920
RE: The tariff classification of a dairy spread from Denmark
Dear Ms. Jakobsgaard:
In your letter dated February 25, 2009 you requested a tariff classification ruling.
Technical literature, an ingredients breakdown, production flow chart, and an illustration of the packaging were submitted with your letter. Lurpak Spreadable Slightly Salted is described as butter blended with vegetable oil, packaged for retail sale in a container holding 250 grams, net weight. The blend is said to be composed of 68.5 percent butter, 25.2 percent rapeseed oil, 3 percent water, 2 percent lactic acid culture, and less than one percent salt.
The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 14 to chapter 4, will be 2106.90.2400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk…containing over 10 percent by weight of milk solids…butter substitutes containing over 45 percent by weight of butterfat…described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 15.4 cents per kilogram. If the quantitative limits of additional U.S. note 14 to chapter 4 have been reached, the product will be classified in subheading 2106.90.2600, HTSUS, and dutiable at the rate of $1.996 per kilogram. In addition, products classified in subheading 2106.90.2600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.05.37 to 9904.05.45, HTSUS.
For merchandise classified in subheading 2106.90.2400, HTSUS, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time that such merchandise is entered for consumption into the United States.
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 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