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L80966 L8 Ruling Active

The tariff classification of Peanut Confectionery from China

Issued December 15, 2004 by U.S. Customs and Border Protection.

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L8 L80966 (December 15, 2004)

Tariff classification

HTS codes: 1704.90.3520

Headings: 1704

Product description

You submitted descriptive literature and product samples with your request. The subject merchandise is several forms of peanut confectionery that will be imported for retail sale. All the samples were of the individually wrapped candies only. There was no retail packaging submitted for inspection. The first item, “Peanut Candy”, comes in bar and rectangular form, and is said to be made of 50 percent sugar, 30 percent peanuts, 18 percent maltose, and 2 percent coconut. The next product, “Peanut/Sesame Toffee”, is a square coated with sesame seeds, and is said to contain 50 percent peanuts, 35 percent maltose, 9 percent sesame, and 6 percent sugar. The “Peanut Cake” and “Peanut Flaked Cookie” are similar looking bars, but the and “Peanut Flaked Cookie” is thicker. Both are stated to consist of 52 percent peanuts and 48 percent sugar. Another item is called “Peanut/Coconut Toffee”, and is said to contain 50 percent peanuts, 35 percent maltose, 9 percent coconut, and 6 percent sugar. The last product, called “Peanut Crisp”, is a peanut-shaped candy that is stated to consist of 35.7 percent sugar, 33.15 percent peanut butter, 30.6 percent starch syrup, and traces of shortening, salt, and vanillin.

CBP rationale

The applicable subheading for the all of the above named confections will be 1704.90.3520, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Containing peanuts, peanut butter or peanut paste.

Full text

NY L80966 December 15, 2004 CLA-2-17:RR:NC:SP:232 L80966 CATEGORY: Classification TARIFF NO.: 1704.90.3520 Mr. Daniel O’Neil International Trade and Marketing (HK) ltd. 2/F, Rm 1, Casey Building 38 Lok Ku Road, Sheun Wan, Hong Kong RE: The tariff classification of Peanut Confectionery from China Dear Mr. O’Neil: In your letter dated November 11, 2004, on behalf of Energy Club, of Pacoima, California, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is several forms of peanut confectionery that will be imported for retail sale. All the samples were of the individually wrapped candies only. There was no retail packaging submitted for inspection. The first item, “Peanut Candy”, comes in bar and rectangular form, and is said to be made of 50 percent sugar, 30 percent peanuts, 18 percent maltose, and 2 percent coconut. The next product, “Peanut/Sesame Toffee”, is a square coated with sesame seeds, and is said to contain 50 percent peanuts, 35 percent maltose, 9 percent sesame, and 6 percent sugar. The “Peanut Cake” and “Peanut Flaked Cookie” are similar looking bars, but the and “Peanut Flaked Cookie” is thicker. Both are stated to consist of 52 percent peanuts and 48 percent sugar. Another item is called “Peanut/Coconut Toffee”, and is said to contain 50 percent peanuts, 35 percent maltose, 9 percent coconut, and 6 percent sugar. The last product, called “Peanut Crisp”, is a peanut-shaped candy that is stated to consist of 35.7 percent sugar, 33.15 percent peanut butter, 30.6 percent starch syrup, and traces of shortening, salt, and vanillin. The applicable subheading for the all of the above named confections will be 1704.90.3520, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Containing peanuts, peanut butter or peanut paste. The rate of duty will be 5.6 percent ad valorem. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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