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NY 817339




December 22, 1995

CLA-2-18:RR:NC:FC:232 817339

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800

Mr. Richard Callebaut
125 Larkspur Street
Suite 214
San Rafael, CA 94901

RE: The tariff classification of Hazelnut Powder from Belgium.

Dear Mr. Callebaut:

In your letter dated November 20, 1995 you requested a tariff classification ruling.

You submitted descriptive literature with your request. The product in question is hazelnut powder, your product reference code N06-026P. This item, which is an ingredient used for making hazelnut-flavored spread, is said to consist of 55.1 percent sugar, 20 percent hazelnuts, 12 percent vegetable fat, 6.9 percent whey powder, 5.9 percent reduced fat cocoa powder, and a trace of vanillin. It will be imported in 20 kilogram bags.

The applicable subheading for the hazelnut powder, if imported in quantities that fall within the limits described in additional U.S. note 8 to Chapter 17, will be 1806.20.9500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 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 8 to Chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTS, and dutiable at the rate of 42.7 cents per kilogram plus 9.8 percent ad valorem.

For importations entered on or after January 1, 1996, if imported in quantities that fall within the limits described in additional U.S. note 8 to Chapter 17, the applicable subheading for the hazelnut powder will be 1806.20.9500, Harmonized Tariff Schedule of the United States (HTS), with a rate of duty of 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to Chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTS, and dutiable at the rate of 41.6 cents per kilogram plus 9.5 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, 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 212-466-5730.

Sincerely,

Roger J. Silvestri

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