CLA-2-20:RR:NC:2:231 D85248
Mr. Brian Davis
The Treat Shoppe
2053 Williams Parkway East, Unit 28
Brampton, Ontario L6S 5T3
Canada
RE: The tariff classification of thinly coated peanuts from
Canada.
Dear Mr. Davis:
In your letter, dated October 27, 1998, you have requested a
tariff classification ruling.
An examination of the submitted sample, which is called,
"Praline Peanuts," indicates that the merchandise is comprised of
thinly coated individual peanuts. In your correspondence you
indicate that the ingredients are 53 percent peanuts, 45 percent
sugar, 1.5 percent soy oil, and 0.5 percent flavoring and
lecithin.
The applicable subheading for the thinly coated peanuts that
are called, "Praline Peanuts," if imported in quantities that
fall within the limits described in additional U.S. note 2 to
chapter 12, will be 2008.11.4500, Harmonized Tariff Schedule of
the United States (HTS), 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), other, described in additional U.S. note 2
to chapter 12 and entered pursuant to its provisions. The
general rate of duty will be 6.6 cents per kilogram. If the
quantitative limits of additional U.S. note 2 to chapter 12 have
been reached, the product will be classified in subheading
2008.11.6000, HTS, and will be dutiable at 139.5 percent ad
valorem. In addition, products classified in subheading
2008.11.6000, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.12.01 - 9904.12.19,
HTS.
Additional requirements may be imposed on this product by
the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, DC 200204
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Ralph
Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division