CLA-2-21:S:N:N1:228 854189

Mr. Bernard A. Trugman
Trugman-Nash, Inc.
90 West Street
New York, N.Y. 10006

RE: The tariff classification of a blend of anhydrous milk fat and sugar, from Belgium.

Dear Mr. Trugman:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : July 6, 1990

DESCRIPTION OF MERCHANDISE : A mixture of 44 percent anhydrous milk fat and 56 percent sugar. The blend will be packed in 25 kilogram boxes with inner plastic bags, and used as an ingredient in the manufacture of foodstuffs such as ice cream.

HTS PROVISION : Food preparations not elsewhere specified or included... other... containing over 5.5 percent by weight of butterfat and not packaged for retail sale... provided for in subheading 9904.10.81.

HTS SUBHEADING : 2106.90.4010

RATE OF DUTY : 16 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport