CLA-2-19:RR:NC:2:228 A89417
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 October 29, 1996 you requested a tariff
classification ruling.
A sample, submitted with your letter, was forwarded to the
U.S. Customs laboratory for analysis. "PB Filling IV" is a
light-brown, granular product, said to be composed of 61.7
percent "peanut flour," 26.8 percent oil (rapeseed, soybean,
corn, cottonseed, and/or peanut oil), 8 percent sucrose, 4
percent partially hydrogenated fat, and one percent salt. The
peanut flour ingredient is a product made by grinding the residue
remaining after the partial extraction of oil from roasted
peanuts. PB Filling IV will be imported in 50-pound boxes, 300-
pound drums, or 2000-pound bulk bags, and used as an ingredient
in dairy products, confections, baked goods, and fillings.
The applicable tariff provision for this product 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.
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