The tariff classification of prepared nut products and a trail mix from Thailand.

NY L82363 March 7, 2005 CLA-2-20: RR: NC: SP: 231 L82363 CATEGORY: Classification TARIFF NO.: 2008.19.1040; 2008.19.4000 Ms. Gloria Chau Trader Joe’s Company 800 South Shamrock Ave. Monrovia, CA 91017 RE: The tariff classification of prepared nut products and a trail mix from Thailand. Dear Ms. Chau: In your letter dated January 31, 2005, you requested a tariff classification ruling. The items in question are three sesame-coated nut products and a trail mix, described as follows: “Sesame Honey Cashews” and “Sesame Honey Cashews Crunch & Pieces” consist of cashew nuts that have been pan fried with other ingredients, including sugar, butter, salt, cocoa and honey. The finished cashews are thinly coated with sesame seeds, then packed in heat sealed 16 oz. clear plastic cellophane bags. These items are prepared cashew nuts. “Sesame Honey Cashews” consists of predominantly whole cashews. “Sesame Honey Cashews Crunch & Pieces” consist of cashew pieces, some rather small, “Sesame Honey Almonds” consists of whole almonds that have been pan fried with other ingredients, including sugar, butter, salt, cocoa and honey. The finished almonds are thinly coated with sesame seed, then packed in heat sealed 16 oz. clear plastic cellophane bags. “Cashew Macadamia Delight Trek Mix,” consists of 43 percent whole cashews, 24 percent dried cranberries, 11 percent dried pineapple chunks, 9 percent raw whole almonds, 8 percent whole macadamia nuts, sugar and a small amount salt. The cranberries and almonds are of U.S. origin. During the manufacturing process, the raw almonds are dry roasted prior to being mixed with the other ingredients and packed in heat sealed 14 oz. clear plastic cellophane bags. “Cashew Macadamia Delight Trek Mix” is classifiable as a mixture under GRI 3, HTS. Of the different components in the mix, the prepared nuts of subheading 2008.19, HTS, impart the essential character to the mix. Accordingly, the mixed nuts are classifiable under the subheading for mixtures of the goods of subheading 2008.19, HTS. The applicable tariff provision for “Sesame Honey Cashews” and “Sesame Honey Cashews Crunch & Pieces” will be 2008.19.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…nuts, peanuts (ground-nuts) and other seeds…other, including mixtures…Brazil nuts and cashews…cashews. The rate of duty will be Free. The applicable tariff provision for “Sesame Honey Almonds” will be 2008.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…nuts, peanuts (ground-nuts) and other seeds…other, including mixtures…almonds. The rate of duty will be 32.6¢ per kilogram. The applicable subheading for “Cashew Macadamia Delight Trek Mix” will be 2008.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…nuts, peanuts (ground-nuts) and other seeds…other, including mixtures…mixtures. The rate of duty will be 22.4 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 Thomas Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division