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May 7, 1999

CLA-2-19:RR:NC:2:228 D86559

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5600, 1901.90.5800

Mr. Robert Karpiuk
Fundco
3927 High Pines
Houston, TX 77068

RE: The tariff classification of a food ingredient from Canada.

Dear Mr. Karpiuk:

In your letters dated November 22, 1998, and January 5, 1999, you requested a tariff classification ruling.

Samples and an ingredients breakdown were submitted with your letters. The sample was forwarded to the United States Customs laboratory for analysis. “Sweetened Peanut Flour IV” is a light brown colored powder said to be composed of 40 percent peanut flour and 60 percent sugar, packed in 50-pound boxes, 300-pound drums or 200-pound bulk bags. Laboratory analysis found the sample to contain 63.4 percent sugar and 100 percent of the material capable of passing through a sieve with an aperture of 1.25 mm. The product will be used as an ingredient in the manufacture of confections and reduced fat peanut butter.

The applicable subheading for the “Sweetened Peanut Flour IV”, 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 24.4 cents per kilogram plus 8.8 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1901.90.56 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: subj. to add US note 8 to Ch.17
• Tariff No.: 1901.90.58 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: not subj. to add US note 8 to Ch.17