CLA-2-19:RR:NC:2:228 A89415
Mr. John Dickerson
Fundco
3927 High Pines
Houston, TX 77068
RE: The tariff classification of food ingredients from Canada
Dear Mr. Dickerson:
In your letter dated November 1, 1996 you requested a tariff
classification ruling.
Samples, submitted with your letter, were forwarded to the
U.S. Customs laboratory for analysis. Additional information
regarding the manufacturing process was submitted on February 5,
1997. "Sweetened P Flour II" is a light-brown, granular product,
said to be composed of 92 percent "peanut flour" and 8 percent
cane or beet sugar. The peanut flour ingredient is a product
made by grinding the residue remaining after the partial
extraction of oil from roasted peanuts. Laboratory analysis
found over 95 percent of the sample capable of passing through a
wire sieve with a 1.25 millimeter aperture. "Coarse Peanut Flour
36" is a light-brown granular material prepared by grinding the
residue from the partial extraction of oil from roasted peanuts.
Laboratory analysis of this sample found 81.8 percent capable of
passing through the 1.25 millimeter aperture. Both products will
be imported in 50-pound boxes, 300-pound drums, or 2000-pound
bulk bags, and used as ingredients in the manufacture of dairy
products, confections, baked goods, and reduced-fat peanut
butter.
The applicable tariff provision for the Sweetened P Flour II
will be 1901.90.9095, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for food preparations
of flour, meal, starch or malt extract...other...other...other.
The general rate of duty will be 8.2 percent ad valorem.
The applicable subheading for the Coarse Peanut Flour 36
will be 2106.90.9998, HTSUSA, which provides for food
preparations not elsewhere specified or included...other...other
...other. The general rate of duty will be 8.2 percent ad
valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Stanley
Hopard at 212-466-5760.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division