NY 0846211 - The tariff classification of a special BUTTER to be imported from a country with "Most Favored Nation" status. - United States International Trade Commision Rulings

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NY 846211

November 6, 1989

CLA-2-04:S:N:N1:229

CATEGORY: CLASSIFICATION

TARIFF NO.: 0405.00.7000 (9904.10.21)

Mr. Paul Perrine
Perrine & Associates
774 East 3300 South, Suite 200
Salt Lake City, Utah 84106

RE: The tariff classification of a special BUTTER to be imported from a country with "Most Favored Nation" status.

Dear Mr. Perrine:

In your letter dated October 5, 1989, you requested a tariff classification ruling.

You describe this "special" butter as an all natural product, with a butterfat content of about 80 percent by weight. This butter contains no artificial ingredients of any kind, but allows for the addition of salt. Although no coloring is added, this butter has a distinctive natural golden color resulting from a high Beta-carotene content which, in fact, distinguishes this product from other butters. (You state that this "special" butter contains at least 12 milligrams of Beta-carotene per kilogram of milk fat, as opposed to about 3 milligrams of Beta- carotene in U.S. Grade AA butter.) "Special", or "Premium Natural" butter will be imported from a "most-favored-nation" country entitled to Column 1 rates of duty.

The applicable subheading for this "special" butter will be 0405.00.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for Butter and other fats and oils derived from milk:...Butter: ...Described in additional U.S. note 1(b) to this chapter. The rate of duty will be 12.3 cents per kilogram, if imported from a "most-favored-nation" not entitled to "Special" rate of duty.

Articles classifiable in HTS subheading 0405.00.7000 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.21, which limits the amount of such products which may be imported from all countries to an annual quota quantity of 320,689 kilograms. Additionally, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered for consumption or withdrawn from warehouse for consumption into the United States.

Questions regarding licensing procedures and applications for license to import butter should be addressed to:

Head, Dairy and Import Group
Dairy, Livestock and Poultry Division
Foreign Agricultural Service
U.S. Department of Agriculture
Washington, D.C. 20250

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

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