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NY 885397

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May 17, 1993

CLA-2-21:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6599

Mr. Fergus F. Daly
James Daly & Sons Ltd.
Churchfield, Cork 3 Ireland

RE: The tariff classification of a table spread from Ireland

Dear Mr. Daly:

In your letters dated April 22, 1993 and May 3, 1993, you requested a tariff classification ruling.

An ingredients breakdown, technical information, and samples accompanied your first letter. The samples were examined and disposed of. "Garlicgold" is a yellow, semi-solid, spreadable material consisting of 34.7 percent butter, 25.9 percent vegetable oil, 22.7 percent water, 11.5 percent hydrogenated vegetable oil, 3.5 percent garlic, 1.3 percent salt, and less than one percent each of lecithin, parsley, and colors. Garlicgold, imported and sold in a refrigerated condition, is packed for retail sale in foil-sealed plastic tubs containing 8 ounces, net weight.

The applicable subheading for the Garlicgold spread will be 2106.90.6599, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director

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