CLA-2-17:RR:NC:SP:232 D89565
Ms. Marianne Rowden
Katten Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, Illinois 60661-3693
RE: The tariff classification of peanut confectionery products from Canada.
Dear Ms. Rowden:
In your letter dated March 11, 1999, on behalf of Beta Brands Ltd. of London, Ontario, Canada, you requested a tariff classification ruling.
Samples were submitted with your request. The subject merchandise consists of three products: “French Burnt” peanuts, “Boston Baked Beans” and peanut brittle. The “French Burnt” peanuts are described as a candy coated peanuts with a bumpy surface texture. This product is stated to contain 58.18 percent liquid sugar, 29.58 percent roasted peanuts, 9.25 percent glucose, 1.35 percent dexterine, 0.97 percent dexterine with water, 0.41 percent food coloring, 0.19 percent mineral oil and 0.04 percent flavoring. The “Boston Baked Beans” are described as a candy coated peanuts with a smooth surface, which resemble baked beans. They are stated to contain 52.85 percent sugar, 31.12 percent roasted peanuts, 8.65 percent glucose, 4.32 percent liquid sugar, 2.20 percent icing sugar, 0.44 percent water, 0.19 percent corn starch, 0.13 percent food coloring, 0.07 percent carnauba wax and 0.03 percent flavoring. Peanut brittle is described as a sugar candy mixed with peanuts. It is stated to contain 26.73 percent roasted peanuts, 26.28 percent glucose, 25.89 percent liquid sugar, 20.71 percent granulated sugar, 0.32 percent salt and 0.07 percent coloring. All of the subject merchandise will be packaged for retail sale for use by the consumer as a confectionery.
The applicable tariff provision for the “French Burnt” peanuts and the “Boston Baked Beans” will be 1704.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery...not containing cocoa...confections or sweetmeats ready for consumption: candied nuts. The general rate of duty will be 4.9 percent ad valorem.
The applicable tariff provision for the peanut brittle will be 1704.90.3520, HTSUSA, which provides for Sugar confectionery...not containing cocoa...confections or sweetmeats ready for consumption...put up for retail sale: containing peanuts, peanut butter or peanut paste. The general rate of duty will be 5.8 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 John Maria at 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division