CLA-2-15:RR:NC:2:228 C81464
Patricia A. Matthews
Food From Britain
P.O. Box 70997
Marietta, GA 30007-0997
RE: The tariff classification of a vegetable fat spread from England.
Dear Ms. Matthews:
In your letters dated September 5, 1997, and November 11, 1997, you requested a tariff classification ruling.
Samples and ingredients breakdowns were submitted with your letters. The samples were examined and disposed of. "Utterly Butterly" is a yellow colored spread, composed of 69 percent vegetable oil (a mixture of rapseed and palm), 28 percent reconstituted buttermilk, and 1.7 percent salt. The balance of the ingredients consist of emulsifiers, flavoring, vitamins A and D, and color. It is put up for retail sale in a plastic tub containing 500 grams, net weight.
The applicable subheading for the "Utterly Butterly" will be 1517.90.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for 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...artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive...other...other. The rate of duty will be 9 percent ad valorem. Effective January 1, 1998, the rate of duty will be 8.7 percent ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division