The tariff classification of Nutkao Chocolate Hazelnut Cream Spread from Italy.
Issued December 11, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.9090
Headings: 1806
Product description
Samples were included with your request. The subject merchandise is stated to contain 51 percent sugar, 23.5 percent vegetable oil, 8 percent cocoa powder, 7 percent hazelnuts, 6 percent lactose thin milk powder, 4 percent skim milk powder and .5 percent lecithin. The product will be imported in 750 gram and 400 gram glass jars and in 18 gram plastic portion packs with a foil seal. This merchandise is used as a chocolate spread on bread, crepes and crackers.
CBP rationale
The applicable subheading for the Nutkao Chocolate Hazelnut Cream Spread will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa.
Full text
NY C82417 December 11, 1997 CLA-2-18:RR:NC:SP:232 C82417 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Bonnie Heineman Wolfe New Venture Development Corporation 751 Miller Drive, S.E., Suite 1-2 Leesburg, VA 20175 RE: The tariff classification of Nutkao Chocolate Hazelnut Cream Spread from Italy. Dear Ms. Wolfe: In your letter dated November 26, 1997 you requested a tariff classification ruling. Samples were included with your request. The subject merchandise is stated to contain 51 percent sugar, 23.5 percent vegetable oil, 8 percent cocoa powder, 7 percent hazelnuts, 6 percent lactose thin milk powder, 4 percent skim milk powder and .5 percent lecithin. The product will be imported in 750 gram and 400 gram glass jars and in 18 gram plastic portion packs with a foil seal. This merchandise is used as a chocolate spread on bread, crepes and crackers. The applicable subheading for the Nutkao Chocolate Hazelnut Cream Spread will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa...other...other...other ...other. The rate of duty will be 6.5 percent ad valorem. Effective January 1, 1998, the rate of duty will be 6.3 percent ad valorem. 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 samples you have submitted do not appear to be properly marked with the country of origin. 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 212-466-5730. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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