B80789 B8 Ruling Active

The tariff classification of hazelnut paste from Belgium.

Issued January 22, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.19.2000

Headings: 2008

Product description

The tariff classification of hazelnut paste from Belgium.

CBP rationale

The applicable subheading for "BFIL-PR2 Praline" hazelnut paste will be 2008.19.2000, 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, filberts.

Full text

NY B80789 January 22, 1997 CLA-2-20:RR:NC:2:231 B80789 CATEGORY: Classification TARIFF NO.: 2008.19.2000 Mr. Patrick Aldred Puratos 1941 Old Cuthbert Road Cherry Hill, NJ 08034 RE: The tariff classification of hazelnut paste from Belgium. Dear Mr. Aldred: In your letter, dated December 13, 1996, you have requested a tariff classification ruling. The product, "BFIL-PR2 Praline," is hazelnut paste. The ingredients are 49.74 percent hazelnuts, 49.74 percent sucrose, 0.52 percent soy lecithin, and flavoring (vanillin). During the manufacturing process, hazelnuts are roasted, and then submitted to a refining process with sugar and lecithin. Afterwards, the praline product is packaged in buckets, and loaded onto trucks. The applicable subheading for "BFIL-PR2 Praline" hazelnut paste will be 2008.19.2000, 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, filberts. The rate of duty will be 14.4 cents per kilogram. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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