CLA-2-20: RR: NC: SP: 231 R04292
Ms. Linda Hamanaka
Ken Hamanaka Co. Inc.
5777 West Century Blvd. (#760)
Los Angeles, CA 90045
RE: The tariff classification of nut trays from Thailand.
Dear Ms. Hamanaka:
In your letter dated June 26, 2006, on behalf of your client Heritage International, you requested a tariff classification ruling.
The two products are described as follows:
The first tray has four separate sections divided into 27.3 percent roasted & salted almonds, 27.3 percent roasted & salted cashews, 27.3 percent roasted & salted pistachios and 18.1 percent rice cracker mix. The rice cracker mix is composed of 30 percent rice crackers, 30 percent honey sesame cashews, 20 percent roasted & salted cashews, 15 percent roasted & salted green peas, 2 percent lime leaves and 3 percent lemongrass.
The second tray also has four separate sections divided into 25 percent roasted & salted almonds, 25 percent roasted & salted cashews, 25 percent roasted & salted pistachios and 25 percent cocktail snack mix. The cocktail snack mix is composed of 25 percent roasted & blanched almonds, 25 percent rice crackers, 25 percent roasted green peas, 15 percent roasted almonds and 10 percent roasted pecans.
For tariff purposes, each section of each tray will be classified separately.
The applicable tariff provision for the roasted & salted cashews and rice cracker mix will be 2008.19.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…nuts, peanuts (ground-nuts) and other seeds…other, including mixtures…Brazil nuts and cashews…cashews. The rate of duty will be Free.
The applicable subheading for the roasted & salted pistachios will be 2008.19.3020, 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, pignolia and pistachios, pistachios. The rate of duty will be 1 cent per kilogram
The applicable tariff provision for the roasted & salted almonds and cocktail snack mix will be 2008.19.4000, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…nuts, peanuts (ground-nuts) and other seeds…other, including mixtures…almonds. The rate of duty will be 32.6¢ per kilogram.
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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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/.
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 Thomas Brady at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division