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NY 859386





January 15, 1991

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 0405.00.8020; 0405.00.8040 (9904.10.24)

Mr. Nathan Phillip Helmy
Executive Vice President
Amintal Corporation
1435 S. Vermont Avenue
Los Angeles, CA 90006

RE: The tariff classification of BUTTEROIL/BUTTER GHEE from France.

Dear Mr. Helmy:

In your letter dated January 2, 1991, you requested a tariff classification ruling.

The product in question is described as BUTTEROIL/BUTTER GHEE, a concentrated butterfat said to be prepared from milk, cream, or butter. Specifications provided indicate a minimum butterfat content in this product of 99.8 percent and a maximum moisture of 0.1 percent. The free fatty acid content (expressed as oleic acid) is shown as 0.3 percent maximum. This BUTTEROIL/BUTTER GHEE is said to be used mainly in cooking by Middle-Easterners, Armenians, and Greeks, and will be packaged under "The Golden Cow" or "The French Cow" label in tins of 2, 4, and 5 pounds, in tins of 2, 5, and 16 kilograms, and in drums of 200 kilograms.

The applicable subheading for BUTTEROIL/BUTTER GHEE, manufactured from milk or cream, will be 0405.00.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for other fats and oils derived from milk (other than butter)...Anhydrous milk fat. The rate of duty will be 10 percent ad valorem.

The applicable subheading for BUTTEROIL/BUTTER GHEE, manufactured from butter, will be 0405.00.8040, HTS, which provides for other fats and oils derived from milk (other than butter)...other. The rate of duty will be 10 percent ad valorem.

Articles classifiable in HTS subheadings 0405.00.8020 and 0405.00.8040 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.24, which limits the amount of such products which may be imported from other countries (including France) to an annual world-wide quota quantity of 544,310 kilograms. This quota is administered on a first-come, first-served basis and opens on January 1 of each year. The Quota Section at U.S. Customs Headquarters has advised that this quota was oversubscribed at opening on January 2, 1991. Accordingly, further importa- tions of merchandise under this quota would be prohibited for the remainder of this calendar year.

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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