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NY D80216

August 11, 1998

CLA-2-21:RR:NC:2:228 D80216


TARIFF NO.: 2106.90.6400; 2106.90.6600

Mr. Clark D. Bien

Total Foods Corporation

6018 West Maple Road, Suite 888

West Bloomfield, MI 48322

RE: The tariff classification of a food ingredient from Denmark or New Zealand

Dear Mr. Bien:

In your letter dated July 29, 1998 you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letter. "Confectionery fat" is used as an ingredient in the production of candy, confections, and ice cream, and will be imported in bulk trailers, 50-gallon drums, and/or 50-pound cardboard boxes. Three different formulations were provided. The product may be composed of 51 percent granulated sugar and 49 percent unsalted butter (83 percent butterfat), 89 percent unsalted butter and 11 percent granulated sugar, or 89 percent anhydrous milk fat and 11 percent granulated sugar.

The applicable subheading for the confectionery fat, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...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. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 74.5 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

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. Your request for a tariff classification ruling for this product, when made in Canada, is the subject of New York Ruling Letter NY D80215.


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