H80349 H8 Ruling Active

The tariff classification of “Royals” Confectionery from Australia

Issued May 21, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9019

Headings: 1806

Product description

You submitted descriptive literature and product samples with your request. The subject merchandise is “Royals”; toffee and milk chocolate covered macadamia nuts that will be imported in 22, 75, 110, 200, and 350-gram boxes for retail sale. The nuts are dry roasted, then covered with a thin toffee layer, and then enrobed in milk chocolate.

CBP rationale

The applicable subheading for the “Royals” 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.

Full text

NY H80349 May 21, 2001 CLA-2-18:RR:NC:SP:232 H80349 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Mr. Ryan Hill Paton’s Macadamia Plantations Pty., Ltd. 17 Rushdale Street Knoxfield, Victoria 3180 Australia RE: The tariff classification of “Royals” 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 “Royals”; toffee and milk chocolate covered macadamia nuts that will be imported in 22, 75, 110, 200, and 350-gram boxes for retail sale. The nuts are dry roasted, then covered with a thin toffee layer, and then enrobed in milk chocolate. The applicable subheading for the “Royals” 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. 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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