CLA-2-20:OT:RR:E:NC:N2:228
Mr. Adam L. Benado
Nutrin Distribution Company
1627 Connecticut Avenue, NW
Suite 3
Washington, DC 20009
RE: The tariff classification of soy paste from Argentina
Dear Mr. Benado:
In your letter dated September 8, 2009, you requested a tariff classification ruling.
An ingredients breakdown and a description of the manufacturing process were submitted with your letter. The product is soy paste, or soy nut butter, consisting of 58-83 percent soybeans, 15-43 percent soybean oil, and 0-2 percent salt, packed in 12, 16, or 180-ounce jars, 35-lb pails, or in lined, steel drums containing 400-lbs. The product is made by roasting and grinding soybeans, and adding soybean oil and salt. It will be used as a sandwich spread and as an ingredient in baked goods.
The applicable subheading for soy paste will be 2008.99.6100, Harmonized Tariff Schedule of the United States (HTSUS), 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…other…soybeans. The rate of duty will be 3.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 2008.99.6100, HTSUS, which are products of Argentina, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division