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NY K81391




December 9, 2003
CLA-2-20:RR:NC:2:231 K81391

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.11.4500; 2008.11.6000

Mr. Wayne Spalding
HoneyBar® Products International, Inc.
400-36 Antares Drive
Nepean, Ontario K2E 7W5
Canada

RE: The tariff classification of peanut bars from Canada.

Dear Mr. Spalding:

In your letter, dated November 26, 2003, you requested a tariff classification ruling.

An examination of the sample, a HoneyBar® brand peanut bar, found this product to consist of honey-coated peanuts formed in the shape of a rectangular bar. The bar measures about 5 ¾ inches in length, 1 3/8 inches in width, and ½ inch in height. The ingredients are 77.5 percent peanuts and 22.5 percent honey.

You state in your letter that your company manufactures 24 kinds of granola bars, and that you feel the instant bar is just a form of granola bar and should be classified accordingly. We disagree. Granola bars, which are formed predominantly of grains, have been classified in heading 1904, HTS, a provision which provides specifically for prepared grains. The instant peanut bars, which have no grain content, could not be classified in that provision but are described, instead, under the provision for prepared peanuts in heading 2008.

Accordingly, the applicable subheading for HoneyBar® brand peanut bars, if entered under quota, 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.

The applicable subheading for HoneyBar® brand peanut bars, if entered after the peanut quota has been filled, will be 2008.11.6000, 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 rate of duty will be 131.8 percent ad valorem. In addition, products classified in subheading 2008.11.6000, HTS, are subject to additional safeguard duties based on their value, as described in subheadings 9904.12.01 – 9904.12.19, HTS, subchapter IV, chapter 99. However, U.S. Note 1, subchapter IV in chapter 99 states, “Goods of Canada or Mexico imported into the United States shall not be subject to any of the provisions, duties or limitations of this subchapter.” Accordingly, if a product of Canada, the safeguard duties will not apply.

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 Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857

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 (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director

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