Mr. Kirk Wasser
Yusen Air and Sea Service (USA), Inc.
Hook Creek Boulevard and 145th Avenue
Valley Stream, NY 11581
RE: The tariff classification of a dairy product from Singapore.
Dear Mr. Wasser:
In your letter, dated May 9, 2001, you requested a classification ruling on behalf of your client, Mitsubishi International Company.
The merchandise, “PFM 95,” is a dairy product. The ingredients are 95 percent butter and 5 percent sugar. It is comprised of 78.9 percent milk fat, 15 percent moisture, 5 percent sugar, and 1.1 percent nonfat milk solids. During the manufacturing process, the raw material undergoes weighing, filtering, pasteurization, cooling/kneading, packing, metal detection, and freezing. “PFM 95” will be used as an ingredient for baking bread, and it will be sold at the wholesale level.
The applicable subheading for “PFM 95,” if entered under quota, will be 0405.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milk; dairy spreads, dairy spreads, other, dairy products described in additional U.S. note 1 to chapter 4, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem.
The applicable subheading for “PFM 95,” if entered outside the quota, will be 0405.20.7000, HTS, which provides for butter and other fats and oils derived from milk; dairy spreads, dairy spreads, other, dairy products described in additional U.S. note 1 to chapter 4, other. The rate of duty will be 70.4 cents per kilogram, plus 8.5 percent ad valorem. In addition, products classified in subheading 0405.20.7000, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01.
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 Thomas Brady at 212-637-7064.
Robert B. Swierupski