The tariff classification of Nutella from Italy.

NY 862173 APR 18 1991 CLA-2-18:S:N:N1:232-862173 CATEGORY: Classification TARIFF NO.: 1806.90.0078 Ms. Susan Sanducci Ferrero U.S.A. Inc. 410C Commerce Blvd. Carlstadt, NJ 07072 RE: The tariff classification of Nutella from Italy. Dear Ms. Sanducci: In your letter dated April 8, 1991 you requested a tariff classification ruling. Information and a sample were submitted with your initial request dated November 30, 1990. The sample consists of a 13 ounce jar of Nutella, which is described on the label as "The Original Hazelnut Spread". The product ingredients include: sugar, palm oil, hazelnuts, nonfat dry milk, cocoa, soy lecithin, and vanillin. The amount of cocoa in the product is stated to be 8 percent. The applicable subheading for the Nutella will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other ...other: put up for retail sale...other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport