CLA-2-20:RR:NC:2:231 A89928
Mr. Patrick Aldred
Belcolade
8030 National Highway
Pennsauken, NJ 08109
RE: The tariff classification of hazelnut paste from Belgium.
Dear Mr. Aldred:
In your letter, dated November 25, 1996, you have requested a tariff classification ruling.
The product, "BFIL-PR2 Praline," is hazelnut paste. The ingredients are 49.74 percent hazelnuts, 49.74 percent sucrose, 0.52 percent soy lecithin, and flavoring (vanillin).
During the manufacturing process, hazelnuts are roasted, and then submitted to a refining process with sugar and lecithin. Afterwards, the praline product is packaged in buckets, and loaded onto trucks.
The applicable subheading for "BFIL-PR2 Praline" hazelnut paste will be 2008.19.2000, Harmonized Tariff Schedule of the United States (HTS), 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 15.5 cents per kilogram. In 1997 the rate of duty will be 14.4 cents per kilogram..
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division