The tariff classification of Hazelnut Chocolate Spread from Spain

N111276 July 15, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Norma M. Sanchez Sucrs. Pedro Cortes, Inc. P.O. Box 363626 San Juan, Puerto Rico 00936-3626 RE: The tariff classification of Hazelnut Chocolate Spread from Spain Dear Ms. Sanchez: In your letter dated June 18, 2010, you requested a classification ruling. Ingredient breakdowns accompanied your letter. The merchandise, hazelnut chocolate spread is said to contain 50.8 percent sugar, 18.5 percent hydrogenated vegetable fat, 13.5 percent whey powder, 11.0 percent vegetable oil, 4.0 percent cocoa powder, 1.5 percent hazelnut paste, .500 percent soy lecithin, .1500 percent hazelnut flavoring, .010 percent vanillin and .0050 percent anti-oxidants (vitamin E and E-304). The subject merchandise ready to use and is packaged for retail sale in two sizes: 14.11 ounce and 26.46 ounce crystal container with plastic lids. The product will be used as a spread on bread and crackers. The applicable subheading for the Hazelnut Chocolate Spread will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 percent ad valorem. 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 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. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division