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NY 812169

July 6, 1995

CLA-2-18:S:N:N7:232 812169


TARIFF NO.: 1806.90.9000; 2106.90.9997

Mr. P. Todd Fredette
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919

RE: The tariff classification of a Hazelnut/Chocolate Creamy Spread and a Caramel Breakfast Spread from Canada.

Dear Mr. Fredette:

In your letter dated June 26, 1995, on behalf of Pied- Mont/Dora Inc. in Canada, you requested a tariff classification ruling.

Ingredient breakdowns and product labels were included with your request. The Hazelnut/Chocolate Creamy Spread is stated to contain 49.50 percent sugar, 18 percent soybean oil, 17 percent sunflower oil, 8 percent hazelnuts and 5 percent cocoa. The attached product label indicates that the spread also contains skim milk, whey protein concentrate, soya lecithin and artificial flavor. The Caramel Breakfast Spread is stated to contain 32 percent invert sugar, 26 percent fructose. 25 percent glucose syrup, 13 percent eau (which we assume is water), and 3 percent modified food starch. The attached product label indicates that the spread also contains salt, cane sugar, artificial flavor, potassium sorbate, Yellow and artificial color, agar agar, mono and diglycerides, lecithin and titanium dioxide. The product labels indicate that both spreads will be packaged in containers having a net weight of 14 ounces.

The applicable tariff provision for the Hazelnut/Chocolate Creamy Spread will be 1806.90.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa: other... other...other...other...other. The general rate of duty will be 6.8 percent ad valorem.

The applicable tariff provision for the Caramel Breakfast Spread will be 2106.90.9997, HTSUSA, which provides for food preparations not elsewhere specified or included...other ...other...containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 9.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

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