CLA-2-20:OT:RR:NC:N2 228
Ivana Djenisijevic
Cold Pressok ltd
Dobracina 23a Belgrade 11000 Serbia
RE: The tariff classification of Peanut White Choco Spread from Serbia
Dear Ms. Djenisijevic:
In your letter dated January 06, 2023, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart, product specification sheet and pictures of the product labels accompanied your inquiry.
The subject merchandise, “Peanut White Choco Spread,” is said to contain approximately 70 percent dry roasted peanuts and 30 percent white vegan choco spread (sugar, cocoa butter, canola oil, soy flour, aroma). The product is said to be prepared by milling crushed dry roasted peanuts, heating the white vegan choco chips, then mixing and milling until the desirable texture of the final product is reached. “Peanut White Choco Spread” will be imported at an ambient temperature and packaged for retail sale in a plastic jar with a net weight of 350 grams.
The applicable subheading for the product, “Peanut White Choco Spread,” if entered under quota, will be 2008.11.0500, 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: 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.
The applicable subheading for the “Peanut White Choco Spread,” if entered outside the quota, will be 2008.11.1500, 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: peanuts (ground-nuts): peanut butter and paste: other. The general rate of duty will be 131.8 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 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division