CLA-2-04:S:N:N7:231 812810
Mr. Mohamed Mebarez
Alla El Deen Corporation
48-41 Vandam Street
Long Island City, NY 11101
RE: The tariff classification of butter products from Egypt.
Dear Mr. Mebarez:
In your letter, which is undated, and received by this office
on July 21, 1995, you have requested a tariff
classification ruling.
The products are described thus:
1. jar of butter - made from buffalo milk; contains 98.5 percent fat. Milk
is poured into a centrifuge, and the fat is separated from the milk. The fat
is further manufactured into butter. The result of the manufacturing process
is an oily substance.
2. can of pure butter ghee - made from cow's milk. The manufacture is
performed as in item #1, above.
The applicable subheading for the butter and pure butter ghee, if made
from fresh milk, and if imported in quantities that fall within the limits
described in additional U.S. note 14 to chapter 4, will be 0405.00.6020,
Harmonized Tariff Schedule of the United States (HTS), which provides for
butter and other fats and oils derived from milk, other, described in
additional U.S. note 14 to chapter 4 and entered pursuant to its provisions,
anhydrous milk fat. The rate of duty will be 10 percent ad valorem. If the
quantitative limits of additional U.S. note 14 to chapter 4 have been
reached, the product will be classified in subheading 0405.00.9020, HTS, and
will be dutiable at US $2.139, plus 9.8 percent ad valorem. In addition,
products classified in subheading 0405.00.9020, HTS, will be subject to
additional duties based on their value, as described in subheadings
9904.05.37 - 9904.05.47, HTS.
The applicable subheading for the butter and pure butter ghee, if made
from butter, and if imported in quantities that fall within the limits
described in additional U.S. note 14 to chapter 4, will be 0405.00.6040, HTS,
which provides for butter and other fats and oils derived from milk, other,
described in additional U.S. note 14 to chapter 4 and entered pursuant to its
provisions, other. The rate of duty will be 10 percent ad valorem. If the
quantitative limits of additional U.S. note 14 to chapter 4 have been
reached, the product will be classified in subheading 0405.00.9040, HTS, and
will be dutiable at U.S. $2.139, plus 9.8 percent ad valorem. In addition,
products classified in subheading 0405.00.9040, HTS, will be subject to
additional duties based on their value, as described in subheadings
9904.05.37 - 9904.05.47, HTS.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport