The tariff classification of Japanese style peanuts fromMexico.

NY 888099 July 23, 1993 CLA-2-20:S:N:N7:231 888099 CATEGORY: Classification TARIFF NO.: 2008.11.0060/9904.20.20 Mr. John W. Cain Cain Custom Brokers Texano Industrial Park 415 S. Industrial P.O. Box 150 Hidalgo, TX 78557 RE: The tariff classification of Japanese style peanuts from Mexico. Dear Mr. Cain: In your letter dated July 2, 1993, on behalf of Organizacion Lugo, SA de CV, Mexico, you requested a tariff classification ruling. An examination of the sample submitted indicates that they are thinly coated individual peanuts. They are prepared by coating raw peanuts with a wheat flour batter and then baked. The applicable subheading for these coated peanuts will be 2008.11.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Fruits, 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. The rate of duty will be 6.6 cents per kilo. In addition, the peanuts are subject to quota limitations of 775,189 kilos in any 12-month period beginning August 1 in any year as set forth in subheading 9904.20.20, Harmonized Tariff Schedule of the United States. You request also seeks information with regard to U.S.-grown peanuts shipped to Mexico where they will be prepared in the same manner as described above and returned to the U.S.. According to the U.S. Department of Agriculture, these products, which are made in Mexico from U.S. grown peanuts and imported into the U.S., are not subject to the peanut quota. However, these products may be subject to marketing quota penalties pursuant to 7 CFR 1446.115 if they are "contract additional" or "loan additional" peanuts. If you have any additional questions regarding quota or marketing quota penalties, contact the U.S. Department of Agriculture, Agriculture Stabilization and Conservation System, Tobacco and Peanut Division, Room 5750-South Building, P.O. Box 2415, Washington, D.C. 20013. The applicable subheading for these coated peanuts will be 2008.11.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Fruits, 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. The rate of duty will be 6.6 cents per kilo. 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