N233883 N2 Ruling Active

The tariff classification of hazelnut/cocoa spread from Germany

Issued November 1, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

You provided samples along with descriptive literature. The samples were examined and disposed of. The sample consists of a 13 ounce jar of Berryhill Hazelnut Spread, which is described as a hazelnut/cocoa spread. Berryhill Hazelnut Spread is said to contain sugar, vegetable oil, (rapeseed, palm), hazelnuts, skim milk powder, medium fat cocoa, sunflower and lecithin.

CBP rationale

The applicable subheading for the Berryhill Hazelnut Spread will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other.

Full text

N233883 November 1, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. JoAnne Meintzer Western Overseas Corporation 602 Front Street, Suite 205 Essington, PA 19029 RE: The tariff classification of hazelnut/cocoa spread from Germany Dear Ms. Meintzer: In your letter dated October 2, 2012, on behalf of your client, Wilhelm Reuss GMBH of Germany, you requested a tariff classification ruling. You provided samples along with descriptive literature. The samples were examined and disposed of. The sample consists of a 13 ounce jar of Berryhill Hazelnut Spread, which is described as a hazelnut/cocoa spread. Berryhill Hazelnut Spread is said to contain sugar, vegetable oil, (rapeseed, palm), hazelnuts, skim milk powder, medium fat cocoa, sunflower and lecithin. The applicable subheading for the Berryhill Hazelnut Spread will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 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 Frank Troise at (646) 733-3031. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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