CLA-2-18:RR:NC:SP:232 H80350
Mr. Ryan Hill
Paton’s Macadamia Plantations Pty., Ltd.
17 Rushdale Street
Knoxfield, Victoria 3180
Australia
RE: The tariff classification of Confectionery from Australia
Dear Mr. Hill:
In your letter dated April 10, 2001, you requested a tariff classification ruling.
You submitted descriptive literature and product samples with your request. The subject merchandise is several varieties of roasted, chocolate-covered and/or roasted and salted macadamia nuts that will be imported for retail sale. The “Befores & Afters” assortment consists of milk chocolate-covered macadamia nuts and roasted and salted macadamia nuts that will be imported in 175 or 250-gram boxes. The roasted and salted macadamia nuts are packed in a separate foil packet within the boxes.
Another of the items is “Deposited Products”, which are molded milk chocolates with diced macadamia nuts throughout. These will be imported in 170 or 200-gram boxes. The sample submitted was “Macadamia Chocolate Dolphins”; molded chocolates featuring bas-relief dolphins. The last category of products is “Souvenir and Generic Enrobed”. These are 75, 110, 125, 150, 170, and 200-gram boxes of milk chocolate covered whole macadamia nuts. The souvenir box features pictures of tourist locales throughout the United States, while the generic boxes simply state that they contain chocolate covered macadamia nuts.
The applicable subheading for the “Deposited Products”, the ” Souvenir and Generic Enrobed ” and for the milk chocolate covered portion of the “Befores & Afters” candies will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the roasted and salted macadamia nut portions of the “Befores & Afters” confections will be 2008.19.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: Other, including mixtures: Other: Macadamia nuts. The rate of duty will be 17.9 percent ad valorem.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Implementation and Compliance Branch
HFF 314, 200 C Street, SW
Washington, D.C. 20204
(202) 205-5321
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample “Souvenir” box of chocolates you have submitted does not appear to be properly marked with the country of origin, as it misleads the purchaser into believing that the item is a product of the United States. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.
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 John Maria at (212) 637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division