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NY M82893




April 28, 2006

CLA-2-20:RR:NC:SP:231 M82893

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.11.4500; 2008.11.6000; 1905.90.1090

Ms. Mary Leon
Golden Coast Inc.
446 Monterey Blvd. 1-K
Hermosa Beach, CA 90254

RE: The tariff classification of coated peanuts from China.

Dear Ms. Leon:

In your letter dated April 17, 2006, you requested a tariff classification ruling. Samples representing three types of “rice cracker coated peanuts” were submitted for our examination.

The Wasabi Coated Peanuts, product code PNK-15 (Y.G25.JL), are green-colored, egg-shaped objects measuring approximately 3/8 of an inch in diameter by 3/4 of an inch in length. Each consists of a whole roasted peanut kernel enrobed in a crisp coating said to contain wheat flour, glutinous rice, sugar, starch, palm oil, salt and wasabi powder. An examination of the samples indicates that the thickness of the coating is less than the diameter of the peanut.

The applicable subheading for the # PNK-15 (Y.G25.JL) Wasabi Coated 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 # PNK-15 (Y.G25.JL) Wasabi Coated 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 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.

The Chili Coated Peanuts, product code PM11a, are variously colored egg-shaped objects measuring approximately 5/8” in diameter by 7/8” in length. Each is a whole roasted peanut kernel enrobed in a crisp coating said to contain glutinous rice flour, wheat flour, sugar, sesame, starch, soy sauce, seaweed, chili powder and colors. An examination of the samples indicates that the thickness of the coating is equal to or greater than the diameter of the peanut.

The Sesame Coated Peanuts, product code PSSG15, are speckled, dark-brown and off-white spheres (about ½” diameter) and egg-shapes (about ½” in diameter by ¾” in length). Each is a whole roasted peanut kernel enrobed in a crisp coating said to contain sesame seeds, wheat flour, glutinous rice flour, sugar, salt and palm oil. Examination of the samples indicates that the thickness of the coating is equal to or greater than the diameter of the peanut.

The applicable subheading for the # PM11a Chili Coated Peanuts and the # PSSG15 Sesame Coated Peanuts will be 1905.90.1090, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares bread, pastry, cakes, biscuits and similar baked products whether or not containing chocolate, fruit, nuts or confectionery other other. The rate of duty will be free.

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 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.

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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