CLA-2-21:OT:RR:NC:N2:228

Mr. Edward Farrell
OFW Law
600 New Hampshire Avenue, Suite 500
Washington, DC 20037

RE: The tariff classification of anhydrous milkfat products from New Zealand

Dear Mr. Farrell:

In your letter dated August 9, 2018, you requested a tariff classification ruling on behalf of your client, Tatua USA Ltd., Pennsylvania.

Product specification sheets, ingredients breakdowns, manufacturing flowcharts, and narrative descriptions of the manufacturing processes accompanied your inquiry.

B900 Butter Flavor Paste is an anhydrous milkfat blend composed of approximately 97 percent anhydrous milkfat, 2.9 percent water, and a trace amount of enzymes. B901 Butter Flavor Paste is an anhydrous milkfat blend composed of approximately 97 percent anhydrous milkfat, 2.4 percent water, and a trace amount of flavors and enzymes. The products are used as ingredients in a variety of industrial food and beverage applications. Both products are imported in non-resealable plastic pails, which contain 15 kg. non-resealable 20 L metalized polyester bags, net weight.

The applicable subheading for both products will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … other … containing over 10 percent by weight of milk solids … 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 general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, both products will be classified in subheading 2106.90.6600, HTSUS, and dutiable at the general rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products of New Zealand classified in subheading 2106.90.6600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTSUS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Bruce N. Hadley, Jr. at [email protected].


Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division