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NY B85495




May 14, 1997

CLA-2-04:RR:NC:2:231 B85495

CATEGORY: CLASSIFICATION

TARIFF NO.: 0405.20.4000

Mr. James Marino
Katten, Muchin, and Zavis
525 West Monroe Street, Suite 1600
Chicago, IL 60661-3693

RE: The tariff classification of a low fat butter substitute from Canada.

Dear Mr. Marino:

In your letter, dated April 15, 1997, you have requested a tariff classification ruling on behalf of your client, Kerry Ingredients, Beloit, WI.

The product is a low fat butter substitute. The ingredients are 48-51 percent water, 42-44 percent butterfat (milk fat), 4-5 percent milk proteins, 2 percent lactose, 0.6 percent emulsifiers, 0.1 percent salt, and 0.001 percent flavoring. The product is packed in 40 pound boxes with polyliners.

The applicable subheading for the low fat butter substitute will be 0405.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milk; dairy spreads, dairy spreads, butter substitutes, whether in liquid or solid state, other. The general rate of duty will be 14.3 cents per kilogram.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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