CLA-2-20:RR:NC:2:231 G81923
Mr. Clark Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, NJ MI 48322-4404
RE: The tariff classification of peanut paste from Canada.
Dear Mr. Bien:
In your letter, dated August 23, 2000, you requested a classification ruling.
The merchandise, “Peanut Butter Shortening Blend,” item 34-75000-1, is described as a blend of 50 percent by weight of natural peanut butter and 50 percent vegetable oil shortening. The vegetable oil shortening will be comprised of either hydrogenated soybean oil and cottonseed oil, or canola oil and cottonseed oil. The peanut paste will be manufactured in Canada from peanuts of Argentine or Chinese origin. The vegetable shortening will be of either U.S. or Canadian origin. The ingredients will be blended in mechanical ribbon blenders and imported into the United States in one ton, poly-lined, super sacks and/or 500 pound drums.
This product will be imported into the United States for resale to manufacturers of bakery goods, prepared desserts, and confectionery items.
The applicable subheading for peanut paste, if entered under quota, will be 2008.11.0500, 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), 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 peanut paste, if entered outside the quota, will be 2008.11.1500, 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), peanut butter and paste, other. The rate of duty will be 131.8 percent ad valorem. In addition, products classified in subheading 2008.11.1500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.20.01 – 9904.20.10, 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 20204
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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division