CLA-2-20:RR:NC:2:231 B80789
Mr. Patrick Aldred
Puratos
1941 Old Cuthbert Road
Cherry Hill, NJ 08034
RE: The tariff classification of hazelnut paste from Belgium.
Dear Mr. Aldred:
In your letter, dated December 13, 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 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,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division