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NY F84515

April 11, 2000

CLA-2-21:RR:NC:2:228 F84515


TARIFF NO.: 2106.90.6400, 2106.90.6600

Mr. Graeme R. Honeyfield
Glinso Foods
3554 Round Barn Blvd.
Suite 310
Santa Rosa, CA 95403

RE: The tariff classification of food ingredients from Australia or New Zealand.

Dear Mr. Honeyfield:

In your letters dated February 11, 2000 and March 13, 2000 you requested a tariff classification ruling.

Ingredients breakdowns accompanied your letters. Confectionery Mix SDB95 is a blend of 95 percent salted butter and 5 percent sugar. Confectionery Mix B78 is a blend of a between 89 and 95 percent butter, and between 5 and 11 percent sugar and/or salt. The mixes will be imported refrigerated, in containers ranging from 25-kg cartons to 1,000 kg. bulk transport containers. The Confectionery Mixes will be used as ingredients to manufacture confectionery or other food items.

The applicable subheading for the Confectionery Mixes SDB95 and B78, 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 products will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products of Australia and New Zealand, 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).

The Confectionery Mixes SDB95 and B78, when products of Canada, will be the subject of ruling number F85390.

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 212-637-7065.


Robert B. Swierupski

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