The tariff classification of nut spread from Germany

N285459 May 19, 2017 CLA-2-20:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 2008.19.8500 Diane Richter World Finer Foods. LLC 1455 Broad Street - 4th Floor Bloomfield, NJ 07003 RE: The tariff classification of nut spread from Germany Dear Ms. Richter: In your letter dated April 12, 2017 you requested a tariff classification ruling. An ingredients breakdown, manufacturing flow chart and sample accompanied your letter. The coconut almond spread is said to contain approximately 39 percent coconut, 18 percent palm oil, 15 percent almond, 15 percent rice syrup powder, 13 percent cane sugar and less than 1 percent bourbon vanilla. The product will be packaged in a container 250 ml (8.8 oz.), net weight. The applicable subheading for the product will be subheading 2008.19.8500, Harmonized Tariff Schedule of the United States (HTSUS), 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, including mixtures . . . mixtures. The general rate of duty will be 22.4% 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 the World Wide Web at https://hts.usitc.gov/current. 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 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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division