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NY G81364




September 11, 2000

CLA-2-18:RR:NC:2:231 G81364

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9090; 2008.19.9090

Mr. Stephen DeCastro
All-Ways Forwarding International, Inc.
701 Newark Avenue, Suite 300
Elizabeth, NJ 07208

RE: The tariff classification of nut spread from Belgium and chocolate spread from France.

Dear Mr. De Castro:

In your letter, dated August 31, 2000, you requested a classification ruling on behalf of your client, World Finer Foods, Inc., Bloomfield, NJ.

The merchandise is described thus:

“Organic Nut Spread,” item SWE036, is a nut spread that is made with organically grown, roasted hazelnuts and sweetened with wheat syrup. The ingredients are 53.85 percent wheat syrup, 41.43 percent hazelnut paste (made from ground, dried hazelnuts), 4.56 percent water, 0.12 percent fine sea salt, and 0.04 percent vanilla powder. The manufacturing process is comprised of weighing and grinding dried hazelnuts, weighing wheat syrup, mixing the ingredients, and packing into glass jars and then into cardboard boxes. The net weight is 250 grams. “Organic Choco Spread,” item SWEN03, is a chocolate spread that is made with organically grown cocoa beans and ground, dried hazelnuts. The ingredients are 38 percent hazelnuts, 24 percent sugar, 20 percent cocoa powder, 15.5 percent skim milk, 1.3 percent cocoa butter, 0.5 percent water, 0.4 percent sunflower oil, and 0.3 percent vanilla. The manufacturing process consists of weighing and mixing the ingredients, homogenization, and packing into glass jars and then into cardboard boxes. The net weight is 250 grams.

The applicable subheading for “Organic Nut Spread,” item SWE036, will be 2008.19.9090, 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, other, including mixtures, other, other. The rate of duty will be 17.9 percent ad valorem.

The applicable subheading for “Organic Choco Spread,” item SWEN03, will be 1806.90.9090, HTS, which provides for chocolate and other food preparations containing cocoa, other, other, other, other, other, other. The rate of duty will be 6 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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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