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NY 852607

June 5, 1990

CLA-2-21:S:N:N1:228 852607


TARIFF NO.: 2106.90.6095; 2106.90.6099

Mr. Bernard A. Trugman
Trugman-Nash, Inc.
90 West Street
New York, N.Y. 10006

RE: The tariff classification of a dairy spread from Belgium.

Dear Mr. Trugman:

In your letter dated May 16, 1990, you requested a tariff classification ruling.

An ingredients breakdown and two samples accompanied your letter. The product is a pale yellow, spreadable solid, said to be composed of approximately 50 percent water, 49 percent butter, and 1 percent emulsifiers and stabilizers. The product will be put up in retail consumer size packages, and marketed as a dairy spread with half the fat, calories, and cholesterol of butter.

The applicable subheading for the retail packed Tru-Pro brand dairy spread, when imported frozen, will be 2106.90.6095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included... other... other... frozen. The duty rate will be 10 percent ad valorem. When imported chilled, the product will be classified in subheading 2106.90.6099, HTS, the provision for food preparations not elsewhere specified or included...other... other... other. The rate of duty will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the dairy spread, imported in bulk containers. Your request for a classification ruling should include a description of the type of "bulk" containers used (i.e., size, construction, etc.), the customers to whom such "bulk" merchandise will be sold, and the potential uses these purchasers will make of the bulk product. In addition, please identify the emulsifiers and stabilizers used to make bulk Tru- Pro dairy spread.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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