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NY J86857




September 5, 2003

CLA-2-20:RR:NC:2:231 J86857

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.19.2000

Mr. Robert Forbes
R.O.E. Logistics
474 McGill Street, Suite 300
Montréal, Québec H2Y 2H2
Canada

RE: The tariff classification of praline hazelnut preparations from Canada.

Dear Mr. Forbes:

In your letter, dated August 7, 2003, on behalf of your client, Barry Callebaut Canada, Inc., St. Hyacinthe, Québec, you requested a tariff classification ruling.

The merchandise, items 35321, 35322, 35323, and 35324, is comprised of praline hazelnut preparations. The ingredients are 50.1 percent sugar, 44.0 percent hazelnuts, 2.9 percent hydrogenated vegetable fat, 1.9 percent soy flour, and traces of soy lecithin emulsifiers. These preparations will be used to flavor and color ice cream, creams, and desserts. The products will be shipped in paste form in polypropylene pails. The net weight of each item will be as follows: item 35321 will have a net weight of 6 kilograms, item 35322 will have a net weight of 10 kilograms, item 35323 will have a net weight of 30 kilograms, and item 35324 will have a net weight of 2 kilograms.

The applicable subheading for praline hazelnut preparations 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 11.3 cents per kilogram.

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 (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director

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