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NY K86362




June 23, 2004
CLA-2-19:RR:NC:2:231 K86362

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.9090; 2008.19.9090

Ms. Karyn Murray
New Zealand Consulate General
12400 Wilshire Boulevard, Suite 1120
Los Angeles, CA 90025

RE: The tariff classification of chestnut paste and chestnut stuffing from New Zealand.

Dear Ms. Murray:

In your letter, dated May 17, 2004, you have requested a tariff classification ruling.

The items included in your inquiry are described below:

Chestnut paste. The ingredients are chestnut purée (comprised of chestnuts and water), glucose syrup, modified cellulose, and caramel. The product is used as a base in baked goods such as pie fillings and pastry goods. It is packed in tins whose net weight is 3.25 ounces.

Chestnut stuffing. The ingredients are breadcrumbs, dehydrated carrots, chestnuts, salt, onion flakes, bacon bits, hydrolyzed vegetable protein, and yeast extract. The product is a dry mix for use in stuffing meats prior to cooking.

The applicable subheading for chestnut paste (item 1) will be 2008.19.9090, 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, including mixtures, other, other. The rate of duty will be 17.9 percent ad valorem.

The applicable subheading for chestnut stuffing (item 2) will be 1905.90.9090, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ waresotherotherother. The rate of duty will be 4.5 percent ad valorem.

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 Thomas P. Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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