CLA-2-21:OT:RR:NC:N2:228
Mr. Robert Pettit
Dairy Australia
Level 5, 60 City Road
Southbank VIC 3006
Australia
RE: The tariff classification of dairy spreads from Australia
Dear Mr. Pettit:
In your letter dated August 18, 2015, you requested a tariff classification on behalf of Ballantyne Foods Pty Ltd (“Ballantyne”), Australia.
Product specifications accompanied your letter. Additional information was submitted by Ballantyne via email on September 6, 2015. Ballantyne brand dairy spreads are said to be produced from butter and vegetable oil with the addition of salt, and advertised as butter on the Ballantyne website. Ballantyne Spreadable (product code: 6080) is said to be a golden yellow dairy spread with smooth appearance, consisting of minimum 63 percent butter (81 percent butterfat) and minimum 25 percent canola oil with the balance of water, salt, and vitamins A and D. Spreadable Lighter, and Spreadable Lighter with Extra Virgin Olive Oil are described to be smooth, light creamy yellow, and pale to creamy yellow spreads. Both contain minimum 40 percent butter (81 percent butterfat), minimum 16-22 percent canola oil depending on variety, with the rest of salt, preservative, vitamins A and D. The latter also contains minimum 12 percent extra virgin olive oil. The three products may be packed in containers holding 7 grams, 10 grams, 14 grams, 200 grams or 250 grams, net weights.
The applicable subheading for the Ballantyne Spreadable, 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 general 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 general rate of $1.996 per kilogram.
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 applicable subheading for the Spreadable Lighter and Spreadable Lighter with Extra Virgin Olive Oil will be 2106.90.2800, 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 … other. The general rate of duty will be 13.1 cents per kilogram.
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/.
Importations of the products 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