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NY 818809

February 27, 1996

CLA-2-21:RR:NC:FC:228 818809


TARIFF NO.: 2106.90.9998

Nancy Cunningham
Customs Compliance Manager
Freight Brokers International Inc.
1200 Brunswick Ave.
P.O. Box 960219
Inwood, NY 11096-0219

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

Dear Ms. Cunningham:

In your letters dated January 22, 1996, and January 30, 1996, on behalf of your client, Anco Foods, Fairfield, New Jersey, you requested a tariff classification ruling.

An ingredients breakdown was submitted with your first letter. Samples, accompanying your second letter, were examined and disposed of. "Le Thin Cow" is a soft yellow spread packaged for retail sale in small, plastic, sealed tubs weighing 8.8 ounces, net weight. It is composed of fluid buttermilk, butter oil, soybean oil, vegetable mono and diglycerides, sodium citrate, sodium phosphate, salt, natural flavor, vitamin A palmitate, and beta-carotene. The literature states the product has been produced to look, taste, and to be used in the place of butter, but it is not recommended for baking or frying.

The applicable subheading for the dairy spread will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 8.8 percent ad valorem.

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 212-466-5760.


Roger J. Silvestri

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