CLA-2-20:RR:E:NC:SP:231
Mrs. Krysty Williams
Global Fine Food Exports
Scotston Farm
PO Box 365
Barberton 1300
South Africa
RE: The tariff classification of macadamia nut butter, macadamia nut oil, and various nougat snack bars from South Africa.
Dear Mrs. Williams:
In your letter dated August 30, 2007, you requested a tariff classification ruling.
The first product, “macadamia nut butter,” will be made by roasting macadamia nuts at a temperature exceeding 150° C and subsequently creaming them. No ingredients other than the macadamia nuts will be used. The resulting “nut butter” will be put up in 210-gram glass containers with sealed lids.
The applicable subheading for the “macadamia nut butter” will be 2008.19.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved … : nuts, peanuts (ground nuts) and other seeds … : other … : other …: other: macadamia nuts. The duty rate will be 17.9%.
The second product, “macadamia nut oil,” will be obtained by cold-pressing roasted macadamia nuts. The resulting oil will be put up in 210-gram glass bottles with sealed lids.
The applicable subheading for the “macadamia nut oil” will be 1515.90.2100, HTSUS, which provides for other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: other: nut oils. The duty rate will be free.
The last group of products is comprised of various “nougat snack bars” to be offered in 110-gram, 50-gram and 14-gram sizes, all put up for retail sale in heat-sealed plastic wrappers. The “Macadamia Nougat Bar” contains macadamia nuts (30.5%), glucose syrup (28.0%), cane sugar (23.0%), honey (10.3%), egg white (7.7%), wafer paper (0.2%) and vanilla essence (0.2%). The “Almond Nougat Bar” contains almond nuts (30.5%), glucose syrup (28.0%), cane sugar (23.0%), honey (10.3%), egg white (7.7%), wafer paper (0.2%) and vanilla essence (0.2%). The “Pecan Nougat Bar” contains pecan nuts (28.0%), glucose syrup (29.0%), cane sugar (23.8%), honey (10.7%), egg white (8.0%), wafer paper (0.3%) and vanilla essence (0.2%).
The applicable subheading for all of the above-described “nougat snack bars” will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The duty rate will be 5.6%.
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/.
Articles classifiable under subheadings 2008.19.9010 and 1704.90.3550, HTSUS, which are products of South Africa, may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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.
With regard to country of origin marking requirements, the following is provided as general information: The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S., the English name of the country of origin of the article (e.g., “Product of South Africa”).
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,
National Commodity
Specialist Division