A88071 A8 Ruling REVOKED

The tariff classification of a food product from Canada

Issued October 8, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.9095

Headings: 1901

Product description

A sample accompanied your letter, was examined and disposed of. "Imitation PB Filling Mix 2" is a soft, creamy, brown paste, said to be composed of 67.9 percent "peanut flour," 9 percent dextrose, and approximately 18 percent vegetable oil. The peanut flour ingredient has an oil content of approximately 36 percent, and was prepared by grinding the cake resulting from the partial extraction of oil from roasted peanuts. Imitation PB Filling Mix 2 will be imported in 50-pound bags, 300-pound drums, or 2000-pound bulk bags, and used as an ingredient in the production of dairy products, confections, baked goods, crackers, fillings and reduced fat peanut butter.

Full text

NY A88071 October 8, 1996 CLA-2-19:RR:NC:2:228 A88071 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. John Dickerson Fundco 3927 High Plains Houston, TX 77068 RE: The tariff classification of a food product from Canada Dear Mr. Dickerson: In your letter dated September 16, 1996 you requested a tariff classification ruling. A sample accompanied your letter, was examined and disposed of. "Imitation PB Filling Mix 2" is a soft, creamy, brown paste, said to be composed of 67.9 percent "peanut flour," 9 percent dextrose, and approximately 18 percent vegetable oil. The peanut flour ingredient has an oil content of approximately 36 percent, and was prepared by grinding the cake resulting from the partial extraction of oil from roasted peanuts. Imitation PB Filling Mix 2 will be imported in 50-pound bags, 300-pound drums, or 2000-pound bulk bags, and used as an ingredient in the production of dairy products, confections, baked goods, crackers, fillings and reduced fat peanut butter. The applicable tariff provision for the Imitation PB Filling Mix 2 will be 1901.90.9095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of flour, meal, starch or malt extract...other... other...other. The general rate of duty will be 8.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

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