CLA-2-20:OT:RR:NC:228
Ms. Jill Van Gyn
FATSO
4264 Blenkinsop Rd
Victoria, BC V8X 2C4
Canada
RE: The tariff classification of nut spreads from Canada
Dear Ms. Van Gyn:
In your letter dated November 15, 2022, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart, pictures of the product labels, and samples for three products accompanied your inquiry. The samples were examined and discarded.
The subject merchandise, “Fatso Classic Peanut Spread with Plant Based Fats and Seeds,” “Fatso Crunchy Salted Caramel Peanut Spread with Plant Based Fats and Seeds,” and “Fatso Maple Peanut Spread with Plant Based Fats and Seeds,” is described as three blended peanut spreads with plant-based fats and seeds. NY N318978, issued May 12, 2021, addressed these same products. However, you note that your company changed the ingredients composition and therefore are requesting a new ruling.
The first product, “Fatso Classic Peanut Spread with Plant Based Fats and Seeds” is said to contain approximately 87 percent peanuts, 5 percent coconut oil, 5 percent tapioca fiber and coconut flavoring mix, 2 percent flax seeds and chia seeds, and trace amounts of MCT oil. Classic Peanut and Seed Spread will be imported for retail sale in 454-gram plastic jars, packaged 12 jars per case.
The second product, “Fatso Crunchy Salted Caramel Peanut Spread with Plant Based Fats and Seeds” is said to contain approximately 78 percent peanuts, 12 percent peanut pieces, 4 percent tapioca fiber, 2 percent coconut oil, 2 percent flax seeds and chia seeds, 1 percent salted caramel flavor and trace amounts of MCT oil and pink Himalayan Sea salt. Crunchy Salted Caramel Peanut Spread will be imported for retail sale in 454-gram plastic jars, packaged 12 jars per case.
The third product, “Fatso Maple Peanut Spread with Plant-Based Fats and Seeds” is said to contain approximately 86 percent peanuts, 5 percent maple flavor, 4 percent tapioca fiber, 2 percent coconut oil, 2 percent flax seeds and chia seeds, and trace amounts of MCT oil and sea salt. Maple Peanut Spread will be imported for retail sale in 454-gram plastic jars, packaged 12 jars per case.
The manufacturing process for the subject merchandise consists of roasting, blanching and grinding the peanuts, adding the other ingredients, then mixing and regrinding. The finished products are imported at ambient temperatures, and are said to have a smooth texture, containing identifiable pieces of flax and chia seeds.
The applicable subheading for the “Fatso Classic Peanut Spread with Plant Based Fats and Seeds,” “Fatso Classic Peanut Spread with Plant Based Fats and Seeds,” and “Fatso Maple Peanut Spread with Plant-Based Fats and Seeds,” will be 2008.19.8500, 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 . . . nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together . . . other, including mixtures . . . other, including mixtures . . . mixtures. The general rate of duty will be 22.4% 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 the World Wide Web at https://hts.usitc.gov/current.
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 the 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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division