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NY D83632

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November 6, 1998

CLA-2-21:RR:NC:2:228 D83632

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6400; 2106.90.6600

Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road
West Bloomfield, MI 48322

RE: The tariff classification of food ingredients from Canada, Denmark, or New Zealand

Dear Mr. Bien:

In your letter dated October 8, 1998 you requested a tariff classification ruling.
The product, called "bakery fat," is described as a mixture of salt and either anhydrous milkfat or unsalted butter. It may be produced in four different formulations: 51 percent salt and 49 percent unsalted butter, 51 percent salt and 49 percent anhydrous milkfat, 11 percent salt and 89 percent unsalted butter, and 11 percent salt and 89 percent anhydrous milkfat. The bakery fat will be imported in bulk tank trailers, 50-gallon drums, and/or 50-pound cardboard boxes, and used in the baking and cheese-making industries as an ingredient in the production of breads, biscuits, pastries, cheese, and other foods.

The applicable subheading for the bakery fat, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (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 74.5 cents per kilogram plus 9 percent ad valorem. In addition, products of Denmark and New Zealand, classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

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 212-466-5670.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• 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
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.66 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, $1.50/kg or more