CLA-2-18:OT:RR:NC:N2:228
Ms. Antoinette McKnight
The American Companies
250 Moonachie Rd, 5th floor
Moonachie, NJ 07074
RE: The tariff classification of food products from Spain
Dear Ms. McKnight:
In your letters dated August 22, and October 16, 2012, you requested a tariff classification ruling on behalf of Forever Cheese Inc.
Ingredients breakdowns, a process flow chart, images of five products were submitted with your August letter. Additional information was provided in latter letter. Fig Walnut Cake, Fig Mixed Nut Cake, Fig Almond Cake, Date Almond Cake, and Fig Chocolate Cake are described to be dried fruit mixed with either nuts or chocolate, pressed in a mold to form a round-shaped “cake” weighing 1, 2, or 5 kilograms. Each product contains 95 percent figs or dates, and 5 percent almonds, walnuts, chocolate chips or mixed nuts (2 percent almonds, 2 percent walnuts and 1 percent hazelnuts).
The applicable subheading for the Fig Chocolate Cake will be 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.
The applicable subheading for the Fig Walnut Cake, Fig Mixed Nut Cake, Fig Almond Cake, and Date Almond Cake, when packed in airtight containers, will be 2008.97.1040, 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 … other, including mixtures other than those of subheading 2008.19 … mixtures … in airtight containers and not containing apricots, citrus fruits, peaches or pears…other. The rate of duty will be 5.6 percent ad valorem. When not in airtight containers, the applicable subheading for the Fig Walnut Cake, Fig Mixed Nut Cake, Fig Almond Cake, and Date Almond Cake will be 2008.97.9094, 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 … other, including mixtures other than those of subheading 2008.19 … mixtures … other … other. The rate of duty will be 14.9 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 the 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 subheading 1806.90.9090, contact National Import Specialist Frank Troise at (646) 733-3031. If you have any questions regarding subheadings 2008.97.1040 and 2008.97.9.94, contact National Import Specialist Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division