CLA-2-18:RR:NC:SP:232 H80348
Mr. Ryan Hill
Paton’s Macadamia Plantations Pty., Ltd.
17 Rushdale Street
Knoxfield, Victoria 3180
Australia
RE: The tariff classification of Confectionery from Australia
Dear Mr. Hill:
In your letter dated April 10, 2001, you requested a tariff classification ruling.
You submitted descriptive literature and product samples with your request. The subject merchandise is several varieties of roasted, chocolate-covered and/or roasted and sweetened macadamia nuts that will be imported for retail sale. The “polished” variety of products are whole, roasted macadamia nuts that are enrobed in a thick coating and glazed into a polished round shape, approximately ¾ inch in diameter. They will be imported in 125-gram boxes. Flavors include: “Dark Polished” (dark chocolate coated nuts), “Milk Polished” (milk chocolate coated nuts), “White Polished” (white chocolate coated nuts), and ”Mint Polished” (mint flavored milk chocolate coated nuts).
Another item is “Butter Candy”, which consists of whole roasted macadamia nuts that have been covered with a thin coating of toffee. This product will be imported in 140-gram pop-top cans.
The applicable subheading for the “White Polished” white chocolate covered nuts will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the “Dark Polished”, the “Milk Polished” and the “Mint Polished” chocolate coated nuts will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the “Butter Candy” will be 2008.19.9010, 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: Other: Macadamia nuts. The rate of duty will be 17.9 percent ad valorem.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Implementation and Compliance Branch
HFF 314, 200 C Street, SW
Washington, D.C. 20204
(202) 205-5321
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 John Maria at (212) 637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division