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NY M80917




April 11, 2006

CLA-2-20:RR:NC:SP:231 M80917

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.11.4500; 2008.11.6000; 2008.19.1040; 2008.19.9010; 2008.19.4000

Mr. Joseph Ryley
The Gourmet Nut Company Pty Ltd
45 Hinkler Road Mordialloc
Victoria 3195
Australia

RE: The tariff classification of various prepared nuts from Australia.

Dear Mr. Ryley:

In your letter dated March 17, 2006, you requested a tariff classification ruling. Samples and specifications representing several prepared nut products were submitted for our review, as described below. All products will be supplied in food-grade poly bags packed in cardboard boxes.

“Honey Roasted Peanuts” are shelled, skinless roasted peanuts having a thin, caramelized sugar-and-honey coating. The ingredients are stated to be peanuts (71%), sugar and honey (3.5%).

“Cinnamon Roasted Peanuts” are shelled, skinless roasted peanuts having a thin, cinnamon-flavored caramelized coating. The ingredients are stated to be peanuts (71%), sugar and cinnamon (3.5%).

The applicable subheading for the “Honey Roasted Peanuts” and the “Cinnamon Roasted Peanuts,” if entered under quota, will be 2008.11.4500, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 6.6 cents per kilogram.

The applicable subheading for the “Honey Roasted Peanuts” and the “Cinnamon Roasted Peanuts,” if entered outside the quota, will be 2008.11.6000, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved : peanuts (ground-nuts): other: other. The general rate of duty will be 131.8 percent ad valorem. In addition, products classified in subheading 2008.11.6000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.12.01 — 9904.12.19, HTSUS.

However, goods of Australia, classifiable in subheading 2008.11.6000, HTSUS, entered under the terms of general note 28 of the HTSUS, and imported in quantities that fall within the quantitative limits and which meet the requirements described in U.S. Note 18 of subchapter XIII of chapter 99, HTSUS, will be entitled to a free rate of duty, pursuant to subheading 9913.12.05, HTSUS, under the U.S.-Australia Free Trade Agreement (UAFTA) upon compliance with all applicable laws, regulations and agreements. Goods of Australia not falling within the above-described quantitative limits will be entitled to a 117% rate of duty under the UAFTA, pursuant to subheading 9913.12.20, HTSUS. UAFTA-eligible goods properly entered under subheadings 9913.12.05 or 9913.12.20, HTSUS, will not be subject to the additional duties described in subheadings 9904.12.01 — 9904.12.19, HTSUS.

“Honey Roasted Cashews” are roasted cashew kernels (whole or broken) having a thin, caramelized sugar-and-honey coating. The ingredients are stated to be cashews (71%), sugar and honey (3.5%).

The applicable subheading for the “Honey Roasted Cashews” will be 2008.19.1040, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar : nuts, peanuts (ground nuts) and other seeds other cashews. The general rate of duty will be Free.

“Honey Roasted Macadamias” are roasted macadamia nuts (whole kernels or smaller pieces) having a thin, caramelized sugar-and-honey coating. The ingredients are stated to be macadamias (71%), sugar, honey (3.5%) and modified starch.

“Cinnamon Roasted Macadamias” are roasted macadamia nuts (whole kernels or smaller pieces) having a thin caramel/cinnamon coating. The ingredients are stated to be macadamias (74%), sugar, cinnamon (0.48%) and modified starch.

“Roasted and Salted Macadamias” are dry-roasted macadamia nuts (whole kernels or smaller pieces) that have been lightly salted. The ingredients are stated to be macadamias and salt.

The applicable subheading for the “Honey Roasted Macadamias,” the Cinnamon Roasted Macadamias” and the “Roasted and Salted Macadamias” will be 2008.19.9010, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar : nuts, peanuts (ground nuts) and other seeds other macadamia nuts. The general rate of duty will be 17.9 percent ad valorem.

Goods of Australia, classifiable in subheading 2008.19.9010, HTSUS, entered under the terms of general note 28 of the HTSUS, will be entitled to an 8.9 percent ad valorem rate of duty under the UAFTA upon compliance with all applicable laws, regulations and agreements.

“Honey Roasted Almonds” are roasted almond kernels (whole or in smaller pieces) having a thin, caramelized sugar-and-honey coating. The ingredients are stated to be almonds (71%), sugar, honey (3.5%) and modified starch.

“Cinnamon Roasted Almonds” are roasted almond kernels (whole or in smaller pieces) having a thin caramel/cinnamon coating. The ingredients are stated to be almonds (74%), sugar and cinnamon (0.50%).

“Smokehouse Almonds” are roasted whole almond kernels that have been tossed with oil and flavoring. The ingredients are stated to be almonds (96%), hickory smoke flavor (containing soy), and canola oil.

The applicable subheading for the “Honey Roasted Almonds,” the “Cinnamon Roasted Almonds” and the “Smokehouse Almonds” will be 2008.19.4000, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar : nuts, peanuts (ground nuts) and other seeds other almonds. The general rate of duty will be 32.6 cents per kilogram.

Goods of Australia, classifiable in subheading 2008.19.4000, HTSUS, entered under the terms of general note 28 of the HTSUS, will be entitled to a 16.3 cents per kilogram rate of duty under the UAFTA upon compliance with all applicable laws, regulations and agreements.

The “Exotic Spice Mix” consists of a mixture of roasted nuts (peanuts, cashews, almonds, pecans) and pumpkin seeds that have been tossed with canola oil, spices and other flavorings. The ingredients are stated to be mixed roasted nuts (73%), pumpkin seeds, brown sugar, canola oil, salt, wheat flour, spices and color.

Your inquiry does not contain sufficient information for us to rule on the “Exotic Spice Mix.” Please provide an itemized ingredient breakdown showing the percentage, by weight, of each individual component.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Thomas Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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