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NY N008672




April 2, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.19.8500

Mr. Robert Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9
Canada

RE: The tariff classification of sweetened hazelnut and almond paste from Belgium.

Dear Mr. Forbes:

In your letter dated March 21, 2007, you requested a tariff classification ruling on behalf of your client Barry Callebaut Canada at St. Hyacinthe, Quebec.

Product number M-8H330-L-N-604 is described as “sweetened hazelnut (filbert) and almond paste,” consisting of sugar (39.5 percent, by weight), hazelnuts (30 percent), almonds (30 percent) and sorbitol (0.05 percent). During the manufacturing process, the nuts are shelled, cleaned and sorted by size and grade. They are then roasted, cooled and placed in a temperature controlled storage bunker before further processing. The roasted nuts are then mixed with sugar and roasted again. The resulting sugar coated nut mix is then crushed and put through a 1mm sieve, which produces the paste. You indicate that the finished paste will be shipped in the form of 5 kilogram buckets for baking cakes, pastries and confectionary.

The applicable subheading for the “sweetened hazelnut (filbert) and almond paste” will be 2008.19.8500, Harmonized Tariff Schedule of the United States (HTSUS), 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: mixtures. The rate of duty will be 22.4 percent ad valorem.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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