B86387 B8 Ruling Active

The tariff classification of Sweetened Coarse Peanut Flour from Canada

Issued August 1, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.9095

Headings: 1901

Product description

S. Customs laboratory. Analysis found over 98 percent of the unsweetened flour capable of passing through a woven metal wire cloth sieve with an aperture of 1.25 millimeters, and contained 6 percent sucrose, which

Full text

NY B86387 August 1, 1997 CLA-2-19:RR:NC:2:228 B86387 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Robert Karpiuk Fundco Corporation 3927 High Pines Houston, TX 77068 RE: The tariff classification of Sweetened Coarse Peanut Flour from Canada Dear Mr. Karpiuk: In your letter dated June 9, 1997 you requested a tariff classification ruling. Sweetened Coarse Peanut Flour is a tan-colored, granular product said to be composed of 91.5 percent "coarse peanut flour 36" and 8.5 percent cane or beet sugar. The former ingredient is substance prepared by grinding the material remaining after the partial extraction of oil from roasted peanuts. Samples of the peanut flour and sweetened flour were submitted with your letter, and analyzed by the U.S. Customs laboratory. Analysis found over 98 percent of the unsweetened flour capable of passing through a woven metal wire cloth sieve with an aperture of 1.25 millimeters, and contained 6 percent sucrose, which you state is naturally occurring. Analysis of the Sweetened Coarse Peanut Flour found over 96 percent capable of passing through the sieve, and it contained 10.7 percent sucrose. Sweetened Coarse Peanut Flour will be imported in 50 and 100-pound bags, 500-pound drums, and 2000-pound bulk bags, and used as an ingredient in the production of reduced fat peanut butter, cookies, candies, and confectionery products. The applicable tariff provision for the Sweetened Coarse Peanut Flour 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 8.2 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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