CLA-2-20:S:N:N7:231 804603
Mr. James Norton
W.M. Stone and Co., Inc.
P.O. Box 3160
Norfolk, VA 23514
RE: The tariff classification of nuts and dried fruit from Spain.
Dear Mr. Norton:
In your letter, dated November 23, 1994, you have requested a
tariff classification ruling, on behalf of your client, Eagle
Snacks, Inc., St. Louis, MO.
The products are called, "Cocktail Clasico" and "Cocktail Exotico."
"Cocktail Clasico" consists of nuts that have been fried in vegetable oil.
In your correspondance you provide the following breakdown by weight and
country of origin:
Marcona almonds 15 percent Spain
California almonds 10 percent U.S.A.
walnuts 15 percent Spain
hazelnuts 40 percent Spain
cashews 20 percent Spain
"Cocktail Exotico" consists of nuts that have been fried in vegetable
oil, and fruit that is dried. The mixture consists of the following:
hazelnuts 15 percent Spain
California almonds 20 percent U.S.A.
pine kernels 10 percent Spain
papaya 20 percent Spain
blue raisins 20 percent Spain
golden raisins 15 percent Spain
The California almonds are shelled in the U.S. and shipped to Spain
where they are peeled and fried in vegetable oil. The almonds are then mixed
with Spanish nuts and fruits.
"Cocktail Clasico" and "Cocktail Exotico" are packed in 100 gram tin
foil pouches. The U.S. Customs Service Laboratory has determined that the
submitted samples have airtight containers.
The applicable subheading for "Cocktail Clasico" (nuts only) will be
2008.19.8500, 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, mixtures. The rate of duty will be 27.1
percent ad valorem.
The applicable subheading for "Cocktail Exotico" (nuts and dried fruit)
will be 2008.92.1040, 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, other, including mixtures other than those of subheading 2008.19,
mixtures, in airtight containers and not containing apricots, citrus fruits,
peaches or pears, other. The rate of duty will be 6.8 percent ad valorem.
You inquire as to the country of origin of the California almonds. The
almonds are shelled in the U.S., and then shipped to Spain, where they are
peeled, fried in vegetable oil, and then mixed with Spanish nuts and fruits.
The U.S. Customs Service regards the country of origin of the almonds as
Spain.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport