CLA-2-20:RR:NC:2:231 D85087
Mr. Robert Karpiuk
Fundco
3927 High Pines
Houston, TX 77068
RE: The tariff classification of peanut paste from Canada.
Dear Mr. Karpiuk:
In your letter, dated November 23, 1998, you have requested a tariff classification ruling.
"Sweet PB 60" is described as a mixture of 40 percent by weight of peanut butter and 60 percent sugar (from beet or cane). Your letter states that this product will be manufactured in Canada either by Fundco or by another food processor. "Sweet PB 60" will be packed for export in bulk, that is, in 50 pound boxes, 500 pound drums or in 200 pound totes. Applications for this product are said to be as an ingredient in confectionery items, in baked products, and in reduced fat peanut butter. A sample of this product, a tan paste consisting of finely ground peanuts and sugar, was examined by the Customs Laboratory in New York. The Laboratory's Report of Analysis indicated that the sample contained 21.6 percent by weight of oil, 59.9 percent sucrose, and had the smooth consistency of a paste. Accordingly, this product will be classified as a peanut paste in heading 2008.11, Harmonized Tariff Schedule of the United States.
The applicable subheading for "Sweet PB 60," if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 20, will be 2008.11.0500, 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, peanuts (ground-nuts), peanut butter and paste, described in additional U.S. note 5 to chapter 20 and entered pursuant to its provisions. The rate of duty will be free. If the quantitative limits of additional U.S. note 5 to chapter 20 have been reached, the product will be classified in subheading 2008.11.1500, HTS, and will be dutiable at 135.7 percent ad valorem. In addition, products classified in subheading 2008.11.1500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.20.01 - 9904.20.10, HTS.
Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, DC 20204
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 Thomas Brady at (212) 637-7064.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division