CLA-2-18:OT:RR:NC:N2:232

Paula W. Jones
Food View USA, Inc.
2617 Bissonnet #206
Dayton, Texas 77005

RE: The tariff classification of Peanut & Chocolate Butter from New Zealand

Dear Ms. Jones:

In your letter dated April 14, 2021, you requested a tariff classification ruling. An ingredients breakdown and a sample of the merchandise accompanied your letter. The sample was examined and will be disposed of.

The subject merchandise is described as “Pic's Peanut & Chocolate Butter.” It is said to contain 76.6 percent peanuts, 15 percent Whittaker's Creamy Milk and Dark Chocolate Mix, 3 percent peanut oil, and less than one percent salt. The finished product is ready to use and will be imported for retail sale in glass jars holding 290 grams, net weight.

The applicable subheading for “Pic's Peanut & Chocolate Butter” 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: Other: Other: Other. The general 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 the World Wide Web at https://hts.usitc.gov/current.

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 website 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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division