CLA-2-18:OT:RR:NC:232
Ms. JoAnne Meintzer
Western Overseas Corporation
602 Front Street, Suite 205
Essington, PA 19029
RE: The tariff classification of hazelnut/cocoa spread from Germany
Dear Ms. Meintzer:
In your letter dated September 14, 2012, on behalf of your client, Instant Products of America, you requested a tariff classification ruling. You provided samples along with descriptive literature. The samples were examined and disposed of.
The sample consists of a 13 ounce jar of HazelNutter, which is described as a hazelnut/cocoa spread. HazelNutter is said to contain sugar, vegetable oil, hazelnuts, cocoa, skim milk powder, sweet whey powder, sunflower, lecithin, and flavoring.
The applicable subheading for the HazelNutter will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at (646) 733-3031.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division