10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a topping from Canada.
Issued March 31, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F83544 (March 31, 2000)
Tariff classification
HTS codes: 2106.90.9997
Headings: 2106
Product description
Peanut Butter Topping consists of 50 percent roasted peanuts, 20 percent roasted soybeans, 20 percent hydrogenated vegetable oil, 6 percent cerelose, 2.5 percent sugar, 1.2 percent salt, and less than one percent monoglycerides. The product will be imported in plastic pouches containing 3 to 3.5 ounces. After importation these pouches will be packed in a retail package with a muffin/brownie mix.
CBP rationale
The applicable subheading for the peanut butter topping will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.
Full text
NY F83544 March 31, 2000 CLA-2-21:RR:NC:2:228 F83544 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Stephen W. Marlow Tower Group International, Inc. 205 West Service Road Champlain, NY 12919 RE: The tariff classification of a topping from Canada. Dear Mr. Marlow: In your letter dated February 29, 2000, on behalf of JLB Commodities Inc., Quebec, Canada, you requested a tariff classification ruling. Peanut Butter Topping consists of 50 percent roasted peanuts, 20 percent roasted soybeans, 20 percent hydrogenated vegetable oil, 6 percent cerelose, 2.5 percent sugar, 1.2 percent salt, and less than one percent monoglycerides. The product will be imported in plastic pouches containing 3 to 3.5 ounces. After importation these pouches will be packed in a retail package with a muffin/brownie mix. The applicable subheading for the peanut butter topping will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Dairy-Free Yogurt Alternatives from Canada
The tariff classification, United States-Mexico-Canada Trade Agreement (USMCA) and country of origin of a miscellaneous edible preparation.
The tariff classification of Powerbar® gels and powders from Germany
The tariff classification of fishcakes from Japan
The tariff classification of Crystal Boba from China
The tariff classification of jelly snacks from China.
The tariff classification of vanilla paste products from New Zealand
The tariff classification and status under the United States-Australia Free Trade Agreement (UAFTA) of a powdered coconut beverage mix from Australia.
The tariff classification of food products from Canada
The tariff classification, country of origin, and status under the North American Free Trade Agreement (NAFTA), of Black Box 440 from Canada; Article 509
Follow F83544
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.