Base
C812431997-11-19New YorkClassification

The tariff classification of Benussa Hazelnut Spread from Germany.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of Benussa Hazelnut Spread from Germany.

Ruling Text

NY C81243 November 19, 1997 CLA-2-18:RR:NC:SP:232 C81243 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Charlie Arnone Southern Overseas 1000 South Avenue Plaza, Suite LL1 Staten Island, NY 10314 RE: The tariff classification of Benussa Hazelnut Spread from Germany. Dear Mr. Arnone: In your letter dated October 27, 1997, on behalf of Miller & Company in Hamburg, Germany, you requested a tariff classification ruling. A sample was included with your request. The subject merchandise is stated to contain 46 percent sugar, 21 percent vegetable oil, 20 percent hazelnuts, 6 percent skim milk powder, 6 percent cacao powder and small quantities of lecithin and vanillin. The product will be packaged for retail sale in 400 gram glass jars. The applicable subheading for the Benussa Hazelnut 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 6.5 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 John Maria at 212-466-5730. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division