CLA-2-18:S:N:N7:232 895187
Mr. Klaus Wimmer
Linca International, Ltd.
P.O. Box 149
Wappingers Falls, NY 12590
RE: The tariff classification of a hazelnut/chocolate spread from Germany.
Dear Mr. Wimmer:
In your letter dated February 24, 1994 you requested a tariff classification ruling.
The subject merchandise is stated to contain sugar, vegetable oil, hazelnuts, cocoa powder, skimmed milk powder, lecithin and vanillin. The product will be imported in retail plastic containers holding 400 grams, and will be used as a spread on bread, pancakes, etc.
The applicable subheading for the hazelnut/chocolate spread will be 1806.90.0073, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other: put up for retail sale...other. The rate of duty will be 7 percent ad valorem.
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