CLA-2-21:RR:NC:2:228 A87890
Mr. John Dickerson
Fundco
3927 High Pines
Houston, TX 77068
RE: The tariff classification of a food ingredient from Canada.
Dear Mr. Dickerson:
In your letter dated August 9, 1996, which was received by this office on September 17, 1996, you requested a tariff classification ruling.
The sample, accompanying your letter, was forwarded to the U.S. Customs laboratory for analysis. "Imitation PB Filling Mix 1" is a light brown paste said to be composed of 67.9 percent "peanut flour", 9 percent cane sugar, approximately 12.1 percent oil from rapeseed, soybean, corn, cottonseed, and/or peanut, and 6 percent partially hydrogenated fat from sunflower, palm, cottonseed or soybean oil. Laboratory analysis however, found the sample to contain 23.7 percent sugar. The peanut flour ingredient, with an oil content of about 36 percent, was prepared by grinding the cake residue resulting from the partial extraction of oil from roasted peanuts. The product will be imported in 50-pound boxes, 300-pound drums, or 2000-pound bulk bags, and used as an ingredient in the production of confections, baked goods, crackers, fillings, and reduced fat peanut butter.
The applicable subheading for the Imitation PB Filling Mix 1, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included... other... other...other... articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 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 Stanley Hopard at 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division