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NY 862173

APR 18 1991

CLA-2-18:S:N:N1:232-862173

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0078

Ms. Susan Sanducci
Ferrero U.S.A. Inc.
410C Commerce Blvd.
Carlstadt, NJ 07072

RE: The tariff classification of Nutella from Italy.

Dear Ms. Sanducci:

In your letter dated April 8, 1991 you requested a tariff classification ruling.

Information and a sample were submitted with your initial request dated November 30, 1990. The sample consists of a 13 ounce jar of Nutella, which is described on the label as "The Original Hazelnut Spread". The product ingredients include: sugar, palm oil, hazelnuts, nonfat dry milk, cocoa, soy lecithin, and vanillin. The amount of cocoa in the product is stated to be 8 percent.

The applicable subheading for the Nutella will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other ...other: put up for retail sale...other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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