CLA-2-19:RR:NC:FC:228 A86915
Mr. John Dickerson
Fundco
3927 High Plains
Houston, TX 77068
RE: The tariff classification of a peanut-flavored filling mix
from Canada
Dear Mr. Dickerson:
In your letter dated August 29, 1996 you requested a tariff
classification ruling.
A sample, submitted with your letter, was examined and
disposed of. "PB Flavored Filling Mix" is a soft, brown, oily
product, with a strong aroma of peanuts. It is said to be
composed of 62.9 percent peanut flour (with an oil content of 36
percent), 22.1 percent vegetable oil, and 15 percent sucrose.
The peanut flour component is prepared from roasted peanuts that
have had some of the oil removed by pressing, and the resulting
cake ground into a fine powder. The PB Flavored Filling Mix will
be imported in 50-pound boxes, 300-pound drums, or 2000-pound
bulk bags, and used as an ingredient in the production of
confections, baked goods, crackers, fillings, and reduced fat
peanut butter.
The applicable subheading for this product, if imported in
quantities that fall within the limits described in additional
U.S. note 8 to chapter 17, will be 1901.90.5600, Harmonized
Tariff Schedules of the United States (HTS), which provides for
food preparations of flour, meal, starch or malt extract...
other...other...articles containing over 10 percent by dry weight
of sugar described in additional U.S. note 3 to chapter
17...described in additional U.S. note 8 to chapter 17 and
entered pursuant to its provisions. The rate of duty will be 10
percent ad valorem. If the quantitative limits of additional
U.S. note 8 to chapter 17 have been reached, the product will be
classified in subheading 1901.90.5800, HTS, and dutiable at the
rate of 25.6 cents per kilogram, plus 9.5 percent ad valorem.
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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division