The tariff classification of Bread Spreads from Ireland

NY R01829 May 20, 2005 CLA-2-18:RR:NC:SP:232 R01829 CATEGORY: Classification TARIFF NO.: 1806.90.9090; 2106.90.6400; 2106.90.6600 Ms. Emma Hipwell O’Carroll’s Irish Epicurean Trading, Ltd. Blainroe Upper Wicklow Ireland RE: The tariff classification of Bread Spreads from Ireland Dear Ms. Hipwell: In your letter dated April 21, 2005, on behalf of Wicklow Fine Foods, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. The subject merchandise is three varieties of confectionery paste or spread that will be imported for retail sale in two styles of glass jar. One is an ordinary jar with a metal screw-on lid, while the other type of jar has a clasp similar to those used in canning that secures the lid. Both styles of jars hold 220 grams of product. The spreads can be used on bread or as coatings for desserts. The first item is a mixture of milk and dark chocolates and is called “Chocolate Spread”. It is said to consist of sunflower oil, sugar, cocoa butter, milk powder, cocoa mass, and traces of lecithin and vanillin. The second product is called “Chocolate & Hazelnut Spread”, and is described as containing sunflower oil, sugar, cocoa butter, milk powder, cocoa mass, hazelnuts, and traces of lecithin and vanillin. The last spread is called “White Chocolate Praline Spread”, and is stated to contain sunflower oil, sugar, cocoa butter, milk powder (over 10 percent), hazelnuts, and traces of lecithin and vanillin. The applicable subheading for the “Chocolate Spread” and the “Chocolate & 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 rate of duty will be 6 percent ad valorem. The applicable subheading for the “White Chocolate Praline Spread”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Containing over 10 percent by weight of milk solids: Other, dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, it will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division