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NY 808893

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April 26, 1995

CLA-2-20:S:N:N7:231 808893

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.11.4500

Mr. Mark Davies
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of peanut products from Canada.

Dear Mr. Davies:

In your letter, dated March 31, 1995, you have requested a tariff classification ruling on behalf of your client, Wooden Paddle Candy, Ontario, Canada.

The merchandise is comprised of two peanut products. They are described thus:

1) butter toasted peanuts: made with red skin peanuts (40/50 runners), roasted to a golden brown color in a sugar and butter coating, and flavored with salt. The product is finished to a high gloss. The ingredients are peanuts (40/50 runners of Chinese or Argentine origin), sugar (fine granular white), butter (unsalted), glucose, salt, peanut oil, and lecithin.

2) honey roasted peanuts: made with sugar, honey, salt, and other additives such as maltodextrin. Blanched peanuts are coated with a sugar/honey coating, oil roasted to a reddish brown color, and flavored with a sugar/salt mixture. The ingredients are peanuts (blanched 40/50 runners of Chinese or Argentinian origin), sugar (very fine granular), honey (clover, liquid), modified corn starch, maltodextrin, salt (very fine granular), and vegetable oil.

The applicable subheading for the butter toasted peanuts and the honey roasted 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 151.1 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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See also:

• Tariff No.: 2008.11.45 - Peanuts, otherwise prepared or preserved, nesoi, subject to add. US note 2 to chap. 12, not GN15
• Tariff No.: 2008.11.60 - Peanuts, otherwise prepared or preserved, nesoi, not subject to gen note 15 or add US note 2 to Ch. 12
• Tariff No.: 9904.12.01 - Peanuts, in shell, in 1202.10.80, entered in value safeguard period, under $0.05/kg
• Tariff No.: 9904.12.19 - Peanuts, other, in 1202.20.80, 2008.11.35 & 2008.11.60, entered in quantity safeguard period