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NY A88928



January 13, 1997

CLA-2-20:RR:NC:2:231 A88928

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.11.6000

Mr. Alan Collins
The Collins Brokerage Company, LLC
645 Wintergate Court
Alpharetta, GA 30202

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of peanut marzipan in meal form from Mexico; Article 509

Dear Mr. Collins:

In your letter, dated October 24, 1996, you have requested a ruling on the status of peanut marzipan in meal form from Mexico under the NAFTA.

The peanut marzipan will be imported in the form of a meal. The ingredients will be 50 percent peanuts, 50 percent sugar. It will be manufactured in Mexico; the peanuts used may be of Mexican origin, Argentine origin, or they may be USA additionals. The product, purchased in bulk form, will be sold to a US peanut butter manufacturer, for use as a filling agent in domestically manufactured peanut butter/paste.

The US Customs Laboratory has determined that less than 95 percent of the submitted sample passes through a 1.25 mm aperture. Therefore, the peanut marzipan does not meet the standard for meal that is articulated in Ch. 11 Note 3(b). It cannot be classified as a food preparation of meal; heading 1901 does not apply.

The applicable subheading for the peanut marzipan in meal form will be 2008.11.6000, 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, other. The general rate of duty will be 143.4 percent ad valorem.

If the peanuts are of Mexican origin, the peanut marzipan in meal form, being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Upon compliance with all applicable laws, regulations, and agreements under NAFTA, articles from Mexico classifiable in subheading 2008.11.6000, HTS, are subject to the quota quantity restrictions listed in 9906.20.03, HTS, which limit the amount of peanuts to the quantitative limits specified in U.S. Note 16 to Subchapter VI of Chapter 99. The rate of duty will be free.

Alternately, articles valued not over 65.2 cents per kilogram are classifiable in subheading 9906.20.04, HTS. The rate of duty will be 72.3 cents per kilogram.

Otherwise, articles valued over 65.2 cents per kilogram are classifiable in subheading 9906.20.05, HTS. The rate of duty will be 110.8 percent ad valorem.

The applicable subheading for peanut marzipan in meal form that is not NAFTA eligible (produced from peanuts of Argentine origin or USA additionals) will be 2008.11.6000, HTS. The rate of duty will be 143.4 percent ad valorem.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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