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NY J89225

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October 1, 2003

CLA-2-04:RR:NC:2:231 J89225

CATEGORY: CLASSIFICATION

TARIFF NO.: 0405.10.1000; 0405.10.2000; 0405.90.1020; 0405.90.2020

Mr. Kenneth Dorman
U.S. Cheese Importers, Inc.
100 Woodland Way
Piedmont, CA 94611

RE: The tariff classification of unsalted butter and anhydrous milk fat from New Zealand.

Dear Mr. Dorman:

In your letter, dated September 5, 2003, you requested a tariff classification ruling.

The merchandise is described as unsalted butter and anhydrous milk fat. The Product Analysis Certificates included with your ruling request indicate the following component composition:

1. Bulk butter, unsalted, consists of 83.2 percent milk fat, 15.7 percent moisture, and 1.1 percent nonfat milk solids.

2. Anhydrous milk fat, consists of 99.94 percent milk fat, with a standard deviation of 0.01 percent, and 0.14 percent moisture, with a standard deviation of 0.02 percent.

The applicable subheading for unsalted butter, if entered under quota, will be 0405.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milk; dairy spreads, butter, described in additional U.S. note 6 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 12.3 cents per kilogram.

The applicable subheading for butter, if entered outside the quota, will be 0405.10.2000, HTS, which provides for butter and other fats and oils derived from milk; dairy spreads, butter, other. The rate of duty will be $1.541 per kilogram. In addition, products classified in subheading 0405.10.2000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.09 – 9904.04.21.

The applicable subheading for anhydrous milk fat, if entered under quota, 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; dairy spreads, 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.

The applicable subheading for anhydrous milk fat, if entered outside the quota, will be 0405.90.2020, HTS, which provides for butter and other fats and oils derived from milk; dairy spreads, other, other, anhydrous milk fat. The rate of duty will be $1.865 per kilogram, plus 8.5 percent ad valorem. In addition, products classified in subheading 0405.90.2040, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.37 – 9904.05.47.

For goods classified in subheadings 0405.10.1000 and 0405.90.1020, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time that such merchandise is entered for consumption into the United States.

Questions regarding licensing procedures and applications for licenses to import butter subject to quota should be addressed to:

Import Quota Manager for Dairy Products
STOP 1029/Room 5531-S
U.S. Department of Agriculture
1400 Independence Avenue, S.W.
Washington, DC 20250-1029

Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857

Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782

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 Thomas Brady at (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director

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See also:

• Tariff No.: 0405.10.10 - Butter subject to quota pursuant to chapter 4 additional US note 6
• Tariff No.: 0405.10.20 - Butter not subject to general note 15 and in excess of quota in chapter 4 additional U.S. note 6
• 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.: 9904.04.09 - Butter & cream with over 45% butterfat in 0401.30.75, 0403.90.78, & 0405.00.40, entered in value safeguard period, under $0.60/kg
• Tariff No.: 9904.04.21 - Butter & cream with over 45% butterfat in 0405.10.20, entered in quantity safeguard period
• Tariff No.: 9904.05.37 - Butter substitutes > 45% butterfat, in 0405.00.90, 2106.90.26 & 2106.90.36, entered in value safeguard period, under $0.60/kg
• Tariff No.: 9904.05.47 - Butter substitutes > 45% butterfat, in 2106.90.26 & 2106.90.36, entered in quantity safeguard period