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NY N012986

July 19, 2007



TARIFF NO.: 1806.20.9900

Ms. Sherri Comeau
2950 Nelson Street
St-Hyacinthe Quebec
J2S 1Y7 Canada

RE: The tariff classification of Hazelnut Praline Filling from Switzerland

Dear Ms. Comeau:

In your letter dated June 18, 2007 you requested a tariff classification ruling.

Item number 35101 is described as Hazelnut Praline Filling. The product is in paste form will be imported in 6 kilogram polypropylene pails. The merchandise is said to contain 31.4 percent sugar, 27.0 percent hazelnuts, 20.7 percent hydrogenated vegetable fat, 10.0 percent caramelized sugar, 4.7 percent nonfat dry milk, 3.2 percent soya flour, 1.3 percent cocoa paste, 0.95 percent cocoa butter, and 0.36 percent dry whole milk. The total milkfat is 0.12 percent and the total milksolids is 4.84 percent. It will be used as a filling in pralines.

The applicable subheading for the Hazelnut Praline Filling will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other: The general rate of duty will be 8.5 percent ad valorem.   

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Frank Troise at 646-733-3031.


Robert B. Swierupski

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