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NY R00313

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May 24, 2004
CLA-2-04:RR:NC:2:231 R00313

CATEGORY: CLASSIFICATION

TARIFF NO.: 0405.20.6000; 0405.20.7000

Mr. George Kampouris
G. Van Kam Trading Company Limited
4920 de Maisonneuve W., #402
Westmount, Québec H3Z 1N1
Canada

RE: The tariff classification of butter mixtures from Canada.

Dear Mr. Kampouris:

In your letter, dated April 26, 2004, you requested a tariff classification ruling.

The merchandise is a butterfat mixture containing 95 percent salted or unsalted butter and 5 percent added sugar or salt. It is comprised of 76-78 percent butterfat, 15 percent moisture, 5 percent added salt or added sugar, and 1.5-2.0 percent nonfat milk solids. The product with added sugar will be called, “Confectionery Butter Blend.” The product with added salt will be called, “Savory Butter Blend.” These mixtures will be utilized in bakery, confectionery and other food applications.

The products will be manufactured in Canada from butter of New Zealand, Australian or EU origin, and sugar or salt of Canadian origin. The marked country of origin will be the origin of the butter used in the mixture, i.e., New Zealand, Australia or the EU.

The applicable subheading for “Confectionery Butter Blend” and “Savory Butter Blend,” if entered under quota, will be 0405.20.6000, HTS, which provides for butter and other fats and oils derived from milk; dairy spreads, dairy spreads, 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.

The applicable subheading for “Confectionery Butter Blend” and “Savory Butter Blend,” if entered outside the quota, will be 0405.20.7000, HTS, which provides for butter and other fats and oils derived from milk; dairy spreads, dairy spreads, other, dairy products described in additional U.S. note 1 to chapter 4, other. The rate of duty will be 70.4 cents per kilogram, plus 8.5 percent ad valorem. In addition, products classified in subheading 0405.20.7000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01.

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.: 0405.20.60 - Other dairy spreads of a type provided in ch. 4 add. US note 1, subject to quota pursuant to chapter 4 additional US note 10
• Tariff No.: 0405.20.70 - Other dairy spreads of a type provided in ch. 4 add. US note 1, not subject to gen note 15 and in excess of quota in ch. 4 add. US note 10
• Tariff No.: 9904.04.50 - Dairy prod. in 0402.29.50 & .99.90, 0403.10.50 & .90.95, 1901.10.40 & .85, & 2202.90.28, entered value safe. period, under $0.65/kg
• Tariff No.: 9904.05.01 - Dairy prod. in Ch. 4 addl US note 1, in 2202.90.28 entered in quantity safeguard period