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NY N009684




May 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.11.4500; 2008.11.6000

Mr. John F. Peterson
C.H. Powell Company
20013 South Rancho Way
Rancho Dominguez, CA 90220

RE: The tariff classification of coated peanuts from China.

Dear Mr. Peterson:

In your letter dated April 10, 2007, you requested a tariff classification ruling on behalf of Spring Snack Food, Inc. (Montrose, CA). A bag of samples identified as “coated nut snacks” was submitted for our examination.

The samples are light-brown, egg-shaped objects measuring approximately ½-inch in diameter by ¾-inch in length. Each consists of a whole peanut kernel enrobed in a brittle coating said to contain rice flour, wheat flour, sugar, ammonium bicarbonate, sodium bicarbonate, salt and starch. Our examination of the samples indicates that the thickness of the coating is less than the diameter of the peanut.

You have provided the following description of the process by which the goods are manufactured:

Screen peanuts by machine
Hand select peanuts for use in the snack
Place peanuts in pan
Coat with mixed flour mixture of rice flour and wheat flour and syrup in multiple layers Bake at 210° to 220° C for 28 minutes
Put baked coated nuts into a pan and add flavor Dry and cool
Hand select qualified products for packaging Put final product into plastic bag, weigh and seal Package bags for delivery

The applicable subheading for the above-described coated peanut snacks, 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 above-described 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.

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 Nathan Rosenstein at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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