803863 80 Ruling Active

The tariff classification of peanut paste from Canada.

Issued January 25, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.11.0500

Headings: 2008

Product description

The products are two kinds of peanut pastes: 1) smooth, and 2) crunchy or chunky. Both products are made of 100 percent roasted peanuts, and there are no added ingredients.

CBP rationale

The applicable subheading for the "smooth peanut paste" and "crunchy or chunky peanut paste," if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 20, will be 2008.11.0500, 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), peanut butter and paste, described in additional U.

Full text

NY 803863 January 25, 1995 CLA-2-20:S:N:N7:231 803863 CATEGORY: Classification TARIFF NO.: 2008.11.0500 Mr. Mark Barras Kraft General Foods Canada Inc. 3333 Place Cavendish, Suite 200 St. Laurent, Quebec H4M 2Y2 Canada RE: The tariff classification of peanut paste from Canada. Dear Mr. Barras: In your letter, dated October 27, 1994, you requested a tariff classification ruling. The products are two kinds of peanut pastes: 1) smooth, and 2) crunchy or chunky. Both products are made of 100 percent roasted peanuts, and there are no added ingredients. The applicable subheading for the "smooth peanut paste" and "crunchy or chunky peanut paste," if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 20, will be 2008.11.0500, 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), peanut butter and paste, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. The rate of duty will be 1.9 cents per kilogram. If the quantititative limits of additional U.S. note 5 to chapter 20 have been reached, the product will be classified in subheading 2008.11.0500, HTS, and dutiable at 151.1 percent ad valorem. In addition, products classified in subheading 2008.11.0500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.20.01 to 9904.20.10, HTS. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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