CLA-2-21:OT:RR:NC:N2:228
Ms. Chaya Spilman
All-Ways Forwarding International Inc.
701 Newark Ave.
Elizabeth, NJ 07208
RE: The tariff classification of a butter spread from Finland
Dear Mr. Spilman:
In your letter dated January 13, 2015, you requested a tariff classification on behalf of Finlandia Cheese Inc.
An ingredients breakdown and flow chart accompanied your letter. A sample submitted with your earlier correspondence was examined and disposed of. Valio Oivariini Butter Spread with Oil is a butter like product composed of approximately 62 percent salted butter, 25 percent rapeseed oil, 13 percent water, and less than 1 percent salt and vitamin D, packed in 250 gram, 400 gram or 600 gram plastic sealed tubs. The product is said to contain 50 percent butter fat and 51 percent milk solids.
In your letter, you suggested the product may fall in subheading 0405.90.1020 or 0405.90.2020, Harmonized Tariff Schedule of the United States (HTSUS), the in-quota and over-quota provisions for anhydrous milk fat, respectively. Based on the product’s ingredient composition, it will be classified elsewhere.
The applicable subheading for the butter spread, if imported in quantities that fall within the limits described in additional U.S. note 14 to chapter 4, will be 2106.90.2400, 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.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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.
The importation of this merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS) and/or the U.S. Food and Drug Administration. It is suggested you contact these agencies directly for further information.
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 ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division