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NY 801712




September 15, 1994

CLA-2-20:S:N:N7:231 801712

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.19.2000

Mr. Frank Carter
Elco Freight International, Inc.
600 Frelinghuysen Avenue
Newark, NJ 07114

RE: The tariff classification of hazelnut paste from France.

Dear Mr. Carter:

In your letter, dated August 30, 1994, on behalf of your client, Valrhona, you requested a tariff classification ruling.

The product, hazelnut paste, is made of 60.11 percent hazelnuts, 39.8 percent sugar, and 0.09 percent vanilla. It will be used for bakery purposes.

The processing is performed thus: When the hazelnuts are received at the factory, guidelines are used to eliminate bacteria and other pathogens. The nuts are roasted, cooked with sugar, finely crushed, and conditioned. They are placed in sealed, plastic tubs, stored at 16 degrees Centigrade, and transported. Quality assurance is monitored by controlling the temperature of the roasting, the level of the fine crushing, the weight, labeling, and humidity.

The applicable subheading for the hazelnut paste will be 2008.19.2000, Harmonized Tariff Schedule of the United States (HTS), 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, filberts. The rate of duty will be 17.6 cents per kilogram.

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
Area Director

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