The tariff classification of a food ingredient from Canada.

NY A87802 November 1, 1996 CLA-2-21:RR:2:FC:228 A87802 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700 Mr. John Dickerson Fundco 3927 High Pines Houston, TX 77068 RE: The tariff classification of a food ingredient from Canada. Dear Mr. Dickerson: In your letter dated August 9, 1996, which was received by this office on September 17, 1996, you requested a tariff classification ruling. The sample, accompanying your letter, was forwarded to the U.S. Customs laboratory for analysis. "P Bakery Mix" is a light brown powder said to be composed of 40 percent "peanut flour" and 60 percent cane sugar. Laboratory analysis found the sample contained 59.4 percent sugar, and 88.3 percent of the material capable of passing through a sieve with an aperture of 1.25 mm. The peanut flour ingredient, with an oil content of about 36 percent, was prepared by grinding the cake residue resulting from the partial extraction of oil from roasted peanuts. P Bakery Mix will be imported in 50-pound boxes, 300-pound drums, or 2000-pound bulk bags, and used as an ingredient in the production of confections, baked goods, crackers, fillings, and reduced fat peanut butter. The applicable subheading for the P Bakery Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included... other... other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 percent ad valorem. 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 Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division