The tariff classification of Chocolate/Hazelnut Spread from the Dominican Republic

NY L85342 June 30, 2005 CLA-2-18:RR:NC:SP:232 L85342 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Norma Sánchez Sucesores Pedro Cortés, Inc. PO Box 363626 San Juan, Puerto Rico 00936-3626 RE: The tariff classification of Chocolate/Hazelnut Spread from the Dominican Republic Dear Ms. Sánchez: In your letter received June 7, 2005, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is “Nucy” chocolate and hazelnut spread. It is said to consist of sugar, vegetable oil, hazelnut paste, whole milk powder, cocoa, and traces of hazelnut extract, lecithin, and vanillin. It will be imported in 350-gram jars, packed 12 to a case, for retail sale. It is intended as a spread for bread, toast, and/or cookies. The applicable subheading for the “Nucy” chocolate and hazelnut 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 duty rate will be 6 percent ad valorem. Articles classifiable under subheading 1806.90.9090, HTS, which are products of the Dominican Republic, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and then search for the term "T-GSP". This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division