The tariff classification of “Twist” Spread Products from Holland

NY F86790 May 24, 2000 CLA-2-18:RR:NC:SP:232 F86790 CATEGORY: Classification TARIFF NO.: 1806.90.9090; 2106.90.9997 Ms. Jean Aiello De Boer Food Importers, Inc. 101 Coastline Road Sanford, FL 32771 RE: The tariff classification of “Twist” Spread Products from Holland Dear Ms. Aiello: In your letter dated April 25, 2000, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The merchandise in question is “Quick Energy Twist’, a spread that is available in six flavors and is intended for use on breads, crackers, waffles, fruits, etc.. It will be imported for retail sale in 400 gram glass jars. Three of the varieties are a uniform brown color throughout. The “Chocolate Spread” is said to consist of 47.5 percent sugar, 32 percent partially hydrogenated vegetable fat, 11 percent cocoa powder, 2.5 percent milk sugar, 2.5 percent whey powder, 1.3 percent low fat milk powder, and traces of lecithin and vanillin. The “Mint Flavor Chocolate Spread” is stated to contain 47.9 percent sugar, 32.3 percent partially hydrogenated vegetable fat, 14.1 percent cocoa powder, 2.5 percent low fat milk powder, 2.5 percent whey powder, and traces of lecithin, mint flavor, and vanillin. The “Hazelnut Chocolate Spread” is said to consist of 48.2 percent sugar, 27 percent partially hydrogenated vegetable fat, 8 percent hazelnuts, 5.1 percent cocoa powder, 5 percent milk sugar, 2.5 percent soy powder, 2.5 percent whey powder, 1 percent low fat milk powder, and traces of lecithin and vanillin.  Three of the flavors show the “twist“ of the name: stripes of two contrasting colors alternate around the jar, meeting at a point visible in the bottom of the jar. The “Hazelnut & Milk Chocolate Spread”, with brown and white stripes, is said to consist of 56.5 percent sugar, 28.4 percent partially hydrogenated vegetable fat, 5 percent hazelnuts, 2.5 percent cocoa powder, 2.5 percent milk sugar, 1.8 percent soy powder, 1.3 percent whey powder, 1.3 percent low fat milk powder, and traces of lecithin and vanillin. The “Banana Flavor Milk Chocolate Spread”, with brown and tan stripes, is said to contain 49.7 percent sugar, 30.1 percent partially hydrogenated vegetable fat, 4.9 percent milk powder, 4.9 percent low fat milk powder, 4.9 percent whey powder, 2.5 percent soy powder, 2.3 percent low fat cocoa powder, and traces of lecithin, natural banana flavor, coloring, and vanillin. . The “Strawberry Flavor Milk Spread”, with pink and white stripes, is said to consist of 51.2 percent sugar, 31 percent partially hydrogenated vegetable fat, 4.9 percent milk sugar, 4.9 percent low fat milk powder, 4.9 percent whey powder, 2.4 percent soy powder, and traces of lecithin, natural strawberry flavor, coloring, and vanillin. The applicable subheading for the “Strawberry Flavor Milk Spread” will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Other: Other: Containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the “Chocolate Spread”, the “Mint Flavor Chocolate Spread”, the “Hazelnut & Milk Chocolate Spread”, the “Hazelnut Chocolate Spread”, and the “Banana Flavor Milk Chocolate 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 percent ad valorem.  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) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division