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NY B85952

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June 6, 1997

CLA-2-18:RR:NC:2:231 B85952

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9090; 2008.19.8500

Mr. Ben Sims
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of nut spreads from Canada.

Dear Mr. Sims:

In your letter, dated May 19, 1997, you have requested a tariff classification ruling on behalf of your client, Skeet and Ike's, Vancouver, British Columbia.

The merchandise is described thus:

1. "Yoghurt Nut Spread." The ingredients are peanuts, almonds, yogurt chips (comprised of sugar, hydrogenated palm kernel oil, milk ingredients, coloring, soy, lecithin, and artificial flavoring), and salt.

2. "Savory Seed Nut Spread." The ingredients are peanuts, almonds, pecans, pumpkin seeds, sunflower seeds, sesame seeds, flax seeds, and sea salt.

3. "Butterscotch and Pecan Nut Spread." The ingredients are peanuts, pecans, butterscotch chips (comprised of sugar, hydrogenated palm kernel oil, skim milk powder, butterscotch flavoring, butterscotch coloring, lecithin, and salt), and salt.

4. "Chocolate Rainbow Nut Spread." The ingredients are peanuts, almonds, chocolate chips (comprised of sugar, chocolate liqueur, cocoa butter, lecithin, and salt), chocolate candies (made of milk chocolate, sugar, milk ingredients, cocoa mass, cocoa butter, soy, lecithin, salt, artificial coloring), sugar, corn starch, corn syrup, gum acacia, coloring (contains tartrazine, dextrin, and carnauba wax), and salt.

5. "Coffee Chocolate Nut Spread." The ingredients are peanuts, almonds, chocolate chips (comprised of sugar, chocolate liqueur, cocoa butter, lecithin, and salt), coffee beans, and salt.

During the manufacturing process, the ingredients are mixed in a large mixer and submitted to a nut grinder. When the nut spread leaves the grinder, it enters a filler machine, is placed in jars, capped, and then sealed.

The applicable subheading for the "Chocolate Rainbow Nut Spread" and "Coffee Chocolate Nut 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, other, other. The general rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the "Yoghurt Nut Spread," "Savory Seed Nut Spread," and "Butterscotch and Pecan Nut Spread" will be 2008.19.9090, 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, other, including mixtures, other, other. The general rate of duty will be 23 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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See also:

• Tariff No.: 1806.90.90 - Chocolate and preps w/cocoa, nesoi, not put up for retail sale
• Tariff No.: 2008.19.85 - Mixtures of nuts or other seeds otherwise prepared or preserved, nesi
• Tariff No.: 2008.19.90 - Other nuts and seeds nesi, excluding mixtures, otherwise prepared or preserved, nesi