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NY A84635

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July 9, 1996

CLA-2-21:RR:NC:FC:228 A84635

CATEGORY: CLASSIFICATION

TARIFF NO.: 0405.90.1020, 0405.90.2020, 2106.90.6400, 2106.90.6600

Mr. Stephen J. Beaver
Cumberland Packing Corp.
1636 Taylor Avenue
Racine, Wisconsin 53403

RE: The tariff classification of "Butter Base 100" and "Butter Buds High Concentrate" from Canada.

Dear Mr. Beaver:

In your letters dated April 10, 1996, and June 4, 1996, you requested a tariff classification ruling.

A sample of Butter Buds High Concentrate accompanied your first letter. A description of the manufacturing processes, an ingredient breakdown, and a sample of the Butter Base 100 was submitted with your second letter. The samples were examined and disposed of. The Butter Base 100 consists of milk fat which has been homogenized, heated, treated with enzymes, and cooled to form a soft, thick, butter colored material. The Butter Buds High Concentrate is a cream colored, fine powder, consisting of between 75 and 85 percent Malto-dextrin, and 15-20 percent fat (butter flavor base). Both products are said to be used as an ingredient to impart the natural concentrated flavor of butter to a wide variety of processed foods.

The applicable subheading for the Butter Base 100, if imported in quantities that fall within the limits described in additional U.S. note 14 to chapter 4, will be 0405.90.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milk...other...described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions...anhydrous milk fat. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 14 to chapter 4 have been reached, the product will be classified in 0405.90.2020, HTS, and dutiable at the rate of $2.084 per kilogram plus 9.5 percent ad valorem.

The applicable subheading for the Butter Base High Concentrate, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included...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 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, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 78.7 cents per kilogram plus 9.5 percent ad valorem.

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 Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 0405.90.10 - Fats and oils derived from milk, other than butter or dairy spreads, subject to quota pursuant to chapter 4 additional US note 14
• Tariff No.: 0405.90.20 - Fats and oils derived from milk, other than butter or dairy spreads, not subject to gen note 15 and excess of quota in ch 4 add US note 14
• Tariff No.: 2106.90.64 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: subject to add US note 10 to Ch.4, not GN15
• Tariff No.: 2106.90.66 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: not subject to Ch4 US note 10, not GN15