CLA-2-21:RR:NC:2:228 G81785
Mr. Barry Barada
OYC International, Inc.
2 Elm Square
Andover, MA 01810
RE: The tariff classification of a butter substitute from Denmark
Dear Mr. Barada:
In your letter dated August 23, 2000 you requested a tariff classification ruling.
The product is described as a butter substitute, in solid form, composed of 71 percent margarine and 29 percent butter. The milk fat content is said to be 23.78 percent and the moisture content 16.3 percent. The product will be imported in bulk.
The applicable subheading for this product will be 2106.90.2800, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 13.1 cents per kilogram.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division