CLA-2-08:S:N:N1:231 871985
Mr. Martin Rettig
Martmary Investments Inc.
Shamrock Street, Abbotsford
Victoria. 3067. Australia
RE: The tariff classification of raw shelled macadamia nuts and
chocolate coated macadamia nuts from Australia.
Dear Mr. Rettig:
In your letter dated February 24, 1992 you requested a
tariff classification ruling.
The products are described as follows:
A) Raw shelled dry macadamia nuts, shipped in 25 kg
vacuum-packed bags and outer cartons to processors
in the United States.
B) Chocolate coated macadamia, shipped in vacuum-
packed cartons of 25 kg (net weight) to various
retailers in the United States.
The applicable subheading for the raw shelled macadamia nuts
will be 0802.90.9010, Harmonized Tariff Schedule of the United
States (HTS), which provides for other nuts, fresh or dried,
whether or not shelled or peeled: other: shelled, macadamia nuts.
The rate of duty will be 11 cents per kg.
The applicable subheading for the chocolate coated macadamia
nuts will be 1806.90.0090, Harmonized Tariff Schedule of the
United States (HTS), which provides for chocolate and other food
preparations containing cocoa: other. The rate of duty will be 7
percent ad valorem.
Additional requirements may be imposed on this product by
the Food and Drug Administration. You may contact the FDA at:
Food And Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport