CLA-2-18:OT:RR:NC:232
Ms. Maureen Donohue
The Janel Group of New York
1319 N. Broad Street
Hillside, NJ 07205
RE: The tariff classification of “Gianduja” (Product number 451695) and “Hazelnut Praline 50/50 SD” (product number 450095) from Spain
Dear Ms. Donohue:
In your letter dated April 26, 2010 you requested a tariff classification ruling. An ingredient breakdown and samples were also submitted along with your letter. The samples were forwarded to the Customs Laboratory for analysis.
The merchandise is described as a hazelnut praline paste, made in Spain that will be imported into the United States in plastic drums weighing 20 kilograms. It will be used as a filling in baked goods, confectionery and ice cream. You have indicated that there are two styles of the hazelnut praline paste. “Gianduja” (Product number 451695) is said to contain 40 percent sugar, 30 percent hazelnuts, 15 percent whole milk powder, 15 percent cocoa and less than 1 percent lecithin and vanilla. “Hazelnut Praline 50/50 SD” (Product number 450095) is said to contain 50 percent roasted hazelnuts and 50 percent sugar.
According to Customs Laboratory Report no. NY20100702, dated July 29, 2010, “the sample, a brown paste packaged in a plastic bottle labeled “Gianduja 451695” contains 46.2 percent sucrose and 3.57 percent lactose on a dry basis. The product contains 9.70 percent of whole milk solids, 2.84 percent of milk fat and 2.68 percent of cocoa on a dry basis. The water content is 0.31 percent.” According to Customs Laboratory Report no. NY20100722, dated July 21, 2010, the sample contains “0.83 percent of fructose, 4.01 percent of glucose and 36.2 percent of sucrose on dry basis. The moisture content is 0.60 percent. The product does not contain any added color or flavor.”
The applicable subheading for the “Gianduja” (Product number 451695) if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, and entered pursuant to its provisions will be 1806.20.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.9800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
The applicable subheading for the “Hazelnut Praline 50/50 SD” (Product number 450095) will be 2008.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures: filberts. The rate of duty will be 11.3 cents per kilogram.
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