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871985 87 Ruling Active

The tariff classification of raw shelled macadamia nuts and chocolate coated macadamia nuts from Australia.

Issued March 25, 1992 by U.S. Customs and Border Protection.

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87 871985 (March 25, 1992)

Tariff classification

HTS codes: 0802.90.9010, 1806.90.0090

Headings: 0802, 1806

Product description

The tariff classification of raw shelled macadamia nuts and chocolate coated macadamia nuts from Australia.

CBP rationale

The applicable subheading for the raw shelled macadamia nuts will be 0802.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for other nuts, fresh or dried, whether or not shelled or peeled: other: shelled, macadamia nuts. The applicable subheading for the chocolate coated macadamia nuts will be 1806.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other.

Full text

NY 871985 March 25, 1992 CLA-2-08:S:N:N1:231 871985 CATEGORY: Classification TARIFF NO.: 0802.90.9010; 1806.90.0090 Mr. Martin Rettig Martmary Investments Inc. Shamrock Street, Abbotsford Victoria. 3067. Australia RE: The tariff classification of raw shelled macadamia nuts and chocolate coated macadamia nuts from Australia. Dear Mr. Rettig: In your letter dated February 24, 1992 you requested a tariff classification ruling. The products are described as follows: A) Raw shelled dry macadamia nuts, shipped in 25 kg vacuum-packed bags and outer cartons to processors in the United States. B) Chocolate coated macadamia, shipped in vacuum- packed cartons of 25 kg (net weight) to various retailers in the United States. The applicable subheading for the raw shelled macadamia nuts will be 0802.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for other nuts, fresh or dried, whether or not shelled or peeled: other: shelled, macadamia nuts. The rate of duty will be 11 cents per kg. The applicable subheading for the chocolate coated macadamia nuts will be 1806.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other. The rate of duty will be 7 percent ad valorem. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food And Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, D.C. 20204 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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