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NY C83877




February 20, 1998

CLA-2-18:RR:NC:SP:232 C83877

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9090

Mr. Kenneth G. Weigel
Kirkland & Ellis
655 Fifteenth Street, NW
Washington, DC 20005

RE: The tariff classification of Chocolate Spreads from Holland.

Dear Mr. Weigel:

In your letter dated January 29, 1998, on behalf of Peeters Produkten BV of Holland, you requested a tariff classification ruling.

You submitted descriptive literature and product samples with your request. The merchandise in question is a creamy spread suitable for use on baked goods or bread. The product will be available in five different flavor combinations: "Duo Penotti Vanilla Hazelnut Spread", "Duo Penotti Crispy Hazelnut Spread", "Penotti Primo Walnut Hazelnut Spread", "Penotti Primo Praline Hazelnut Spread", and "Penotti Primo Cappuccino Hazelnut Spread". The "Duo Penotti Vanilla Hazelnut Spread" and the "Duo Penotti Crispy Hazelnut Spread" are creamy spreads, half beige colored and half brown, which will be imported retail packed in 350 gram glass jars with plastic lids. The "Penotti Primo Walnut Hazelnut Spread", "Penotti Primo Praline Hazelnut Spread", and the "Penotti Primo Cappuccino Hazelnut Spread" are spreads in solid shades of brown, and will be imported retail packed in 200 gram glass jars with plastic lids. Except for the differences in flavoring the spreads are all essentially stated to have a similar composition: sugar, vegetable oil, hazelnuts, reduced fat cocoa powder, whole milk powder, reduced fat milk powder, lecithin and vanillin. To make the different flavor varieties, certain ingredients are added and the percentages of basic ingredients change accordingly. Foe example, the "Duo Penotti Crispy Hazelnut Spread" has added rice crisps, the "Penotti Primo Cappuccino Hazelnut Spread" has added instant coffee, and the "Penotti Primo Walnut Hazelnut Spread" has added walnuts.

The applicable subheading for all five types of chocolate 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 6.3 percent ad valorem.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204

This ruling is being issued under the provisions of Part 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,

Robert B. Swierupski

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