NY 0857600 - The tariff classification of COOKING BUTTER from Republic of Ireland. - United States International Trade Commision Rulings

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NY 857600

December 11, 1990

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 0405.00.7000 (9904.10.21)

Mr. J.S. Ko, Controller
C. Kenneth Imports Co., Inc.
150th Street and Exterior Street
Bronx, NY 10451

RE: The tariff classification of COOKING BUTTER from Republic of Ireland.

Dear Mr. Ko:

In your letter dated October 27, 1990, you requested a tariff classification ruling.

The product in question is described as pure COOKING BUTTER. A sample of the product, packaged in a yellow retail can approximately 7 centimeters high and 7.5 centimeters in diameter, was found on analysis to be made from cow's milk and to contain, by weight, 14.4 percent moisture and 78.3 percent butterfat. The pH of the product was reported at 5.2. A green logo on the can identifies the contents as "CLOVER QUEEN" COOKING BUTTER. The product itself is an orange colored paste with an oily consistency.

The applicable subheading for COOKING BUTTER in tins 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 U.S. note 1(b) to this chapter. The rate of duty will be 12.3 cents per kilogram.

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issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is withdrawn from warehouse or entered for consumption into the United States.

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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