E85074 E8 Ruling Active

The tariff classification of a Snickers Spread from Poland

Issued August 10, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

The subject merchandise will be packaged in a glass jar having a net weight of 360 grams. The label on the jar describes the product as a caramel, chocolate and peanut spread with added chopped peanuts. The listed ingredients include peanuts, hydrogenated vegetable fat, sugar, glucose syrup, skimmed milk powder, fat reduced cocoa, lactose, salt, emulsifier (lecithin), stabilizer (E407) and flavoring.

CBP rationale

The applicable subheading for the Snickers 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.

Full text

NY E85074 August 10, 1999 CLA-2-18:RR:NC:SP:232 E85074 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Maureen Spektor Bell Liberty Richter 400 Lyster Avenue Saddle Brook, New Jersey 07663-5910 RE: The tariff classification of a Snickers Spread from Poland Dear Ms. Bell: In your letter dated July 19, 1999 you requested a tariff classification ruling. Samples were submitted with your request. The subject merchandise will be packaged in a glass jar having a net weight of 360 grams. The label on the jar describes the product as a caramel, chocolate and peanut spread with added chopped peanuts. The listed ingredients include peanuts, hydrogenated vegetable fat, sugar, glucose syrup, skimmed milk powder, fat reduced cocoa, lactose, salt, emulsifier (lecithin), stabilizer (E407) and flavoring. The applicable subheading for the Snickers 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 6.2 percent ad valorem. Articles classifiable under subheading 1806.90.9090, HTS, which are products of Poland may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". . 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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