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NY B80051

December 11, 1996

CLA-2-04:RR:NC:2:231 B80051


TARIFF NO.: 0405.20.4000

Mr. Louis Marino
Schratter Food Incorporated
72 Summit Avenue
Montvale, NJ 07645

RE: The tariff classification of a low fat butter substitute from Belgium.

Dear Mr. Marino:

In your letter, dated November 25, 1996, you have requested a tariff classification ruling.

The product is a low fat butter substitute. The brand name is "Corman." The ingredients are 51-53 percent water, 39-41 percent butterfat, 4.5 percent milk proteins, 2 percent modified starch, 0.6 percent emulsifier (monodiglyc-eride), 0.3 percent lactic acid, 0.2 percent salt, 0.1 percent potassium sorbate, and 0.002 percent beta carotene. The product is packed in 227 gram cups.

The applicable subheading for the "Corman" brand low fat butter substitute will be 0405.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milk; dairy spreads, dairy spreads, butter substitutes, whether in liquid or solid state, other. The rate of duty will be 14.6 cents per kilogram. In 1997 the rate of duty will be 14.3 cents per kilogram.

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 Ralph Conte at (212) 466-5759.


Roger J. Silvestri

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