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The tariff classification of Nutella from Italy.
Issued April 18, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 862173 (April 18, 1991)
Tariff classification
HTS codes: 1806.90.0078
Headings: 1806
Product description
The sample consists of a 13 ounce jar of Nutella, which is described on the label as "The Original Hazelnut Spread". The product ingredients include: sugar, palm oil, hazelnuts, nonfat dry milk, cocoa, soy lecithin, and vanillin. The amount of cocoa in the product is stated to be 8 percent.
CBP rationale
The applicable subheading for the Nutella will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other.
Full text
NY 862173 APR 18 1991 CLA-2-18:S:N:N1:232-862173 CATEGORY: Classification TARIFF NO.: 1806.90.0078 Ms. Susan Sanducci Ferrero U.S.A. Inc. 410C Commerce Blvd. Carlstadt, NJ 07072 RE: The tariff classification of Nutella from Italy. Dear Ms. Sanducci: In your letter dated April 8, 1991 you requested a tariff classification ruling. Information and a sample were submitted with your initial request dated November 30, 1990. The sample consists of a 13 ounce jar of Nutella, which is described on the label as "The Original Hazelnut Spread". The product ingredients include: sugar, palm oil, hazelnuts, nonfat dry milk, cocoa, soy lecithin, and vanillin. The amount of cocoa in the product is stated to be 8 percent. The applicable subheading for the Nutella will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...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
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