United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 888399 - NY 888877 > NY 888777

Previous Ruling Next Ruling
NY 888777

August 3, 1993



TARIFF NO.: 1806.90.0073

Mr. James W. Sledge
Anderson Shipping Company
111 E. Liberty Street
P.O. Box 9805
Savannah, Georgia 31412

RE: The tariff classification of a chocolate peanut butter spread from Argentina.

Dear Mr. Sledge:

In your letter dated July 26, 1993, on behalf of Tomeyko Corporation, you requested a tariff classification ruling.

A sample was submitted with your request. The sample was examined and disposed of. The subject merchandise is stated to contain 42 percent confectionery sugar, 24 percent hydrogenated palm oils, 12 percent ground roasted peanuts, 11 percent powdered milk, 10 percent cocoa powder and small quantities of various other ingredients. The product will be imported packaged ready for retail sale in a plastic jar.

The applicable subheading for the chocolate peanut butter spread will be 1806.90.0073, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other: put up for retail sale...other. The duty rate will be 7 percent ad valorem.

The Generalized System of Preferences (GSP) expired at midnight July 4, 1993. There is the possibility that legislature will be enacted that will renew GSP retroactively to its date of expiration. In the event that this occurs, articles classifiable under subheading 1806.90.0073, HTS, which are products of Argentina, would be entitled to duty free treatment under GSP upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling