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The tariff classification of “Duets” Confectionery from Australia
Issued May 21, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H80346 (May 21, 2001)
Tariff classification
HTS codes: 1704.90.3550, 2008.19.9010, 1806.90.9019
Product description
You submitted descriptive literature and product samples with your request. The subject merchandise is “Duets”; whole, roasted, chocolate-covered or roasted and salted macadamia nuts that will be imported in 200 or 250-gram boxes for retail sale. The boxes contain 2 packets, one each of the specified two varieties that make up that particular duet. These varieties are: “Dark & Milk” (milk and dark chocolate coated nuts), “White & Milk” (white chocolate and milk chocolate coated nuts), ”Mint & Dark” (mint flavored milk chocolate and dark chocolate coated nuts), and “Roasted Salted & Milk” (roasted/salted nuts and milk chocolate coated nuts).
CBP rationale
The applicable subheading for the white chocolate covered half of the “White & Milk” “Duets” will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The applicable subheading for the “Dark & Milk”, the ”Mint & Dark” and for the milk chocolate covered half of the “White & Milk” and the “Roasted Salted & Milk” “Duets” candies will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The applicable subheading for the roasted and salted macadamia nut half of the “Roasted Salted & Milk” “Duets” will be 2008.19.9010, 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: Other: Macadamia nuts.
Full text
NY H80346 May 21, 2001 CLA-2-18:RR:NC:SP:232 H80346 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1806.90.9019; 2008.19.9010 Mr. Ryan Hill Paton’s Macadamia Plantations Pty., Ltd. 17 Rushdale Street Knoxfield, Victoria 3180 Australia RE: The tariff classification of “Duets” Confectionery from Australia Dear Mr. Hill: In your letter dated April 10, 2001, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is “Duets”; whole, roasted, chocolate-covered or roasted and salted macadamia nuts that will be imported in 200 or 250-gram boxes for retail sale. The boxes contain 2 packets, one each of the specified two varieties that make up that particular duet. These varieties are: “Dark & Milk” (milk and dark chocolate coated nuts), “White & Milk” (white chocolate and milk chocolate coated nuts), ”Mint & Dark” (mint flavored milk chocolate and dark chocolate coated nuts), and “Roasted Salted & Milk” (roasted/salted nuts and milk chocolate coated nuts). The applicable subheading for the white chocolate covered half of the “White & Milk” “Duets” will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the “Dark & Milk”, the ”Mint & Dark” and for the milk chocolate covered half of the “White & Milk” and the “Roasted Salted & Milk” “Duets” candies will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the roasted and salted macadamia nut half of the “Roasted Salted & Milk” “Duets” will be 2008.19.9010, 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: Other: Macadamia nuts. The rate of duty will be 17.9 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 Implementation and Compliance Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 (202) 205-5321 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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