CLA-2-15:OT:RR:NC:N2:231
David M. Murphy, Esq.
Grunfeld, Desiderio, Lebowitz
Silverman & Kledstadt LLP
599 Lexington Avenue
Floor 36
New York, NY 10022
RE: The tariff classification of Vegetable Oil Spreads from Germany
Dear Mr. Murphy:
In your letter dated June 16, 2020, you requested a tariff classification ruling on behalf of your client, Upfield Europe B.V. (Hackensack, NJ).
There are two products under review:
I Can’t Believe It’s Not Butter!® is composed of vegetable oil (canola oil, palm kernel oil, and palm oil, canola – 45 percent), water, salt, sunflower lecithin, natural flavor, vinegar, vitamin A palmitate and beta-carotene (color). The product will be imported in retail sized tubs with a net weight of 490 grams.
Flora™ Plant Butter (salted and unsalted) is composed of vegetable oil (palm oil, palm kernel oil, sunflower oil, and canola oil – 79 percent), water, salt, sunflower lecithin, fava bean protein, citric acid, natural flavor, beta carotene (color), and vitamin A palmitate. The product will be imported in retail sized paper wrappers with a net weight of 250 grams.
The applicable subheading for the “I Can’t Believe It’s Not Butter!®” and “Flora™ Plant Butter” will be 1517.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Margarine; 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: Other: Other.” The rate of duty is 8.8 cents/kg.
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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division