N002988 N0 Ruling Active

The tariff classification of coated peanuts from China

Issued November 21, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.90.1090

Headings: 1905

Product description

The product, labeled “Japanese Style Coated Peanuts”, is packed for retail sale in a clear plastic canister with a screw-top lid, containing 12 ounces, net weight. The stated ingredients are peanuts, glutinous rice, wheat flour, sugar, soy sauce, and starch. Examination of the sample found the product to be brown-colored, oval-shaped articles, approximately one inch in length, consisting of a whole peanut enrobed in a crisp, baked shell. The baked coating was found to be equal to or greater than the diameter of the peanut.

CBP rationale

The applicable subheading for this product will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry cakes, biscuits and similar baked products…whether or not containing chocolate, fruit, nuts or confectionery…other…other.

Full text

N002988 November 21, 2006 CLA-2-19:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1090 Ms. Lorena Samuel Mayhew & Associates, Inc. 17780 Fitch Irvine, CA 92614 RE: The tariff classification of coated peanuts from China Dear Ms. Samuel: In your letters dated August 30, 2006 and October 31, 2006 you requested a tariff classification ruling. A sample, submitted with your August letter, was examined and disposed of. The product, labeled “Japanese Style Coated Peanuts”, is packed for retail sale in a clear plastic canister with a screw-top lid, containing 12 ounces, net weight. The stated ingredients are peanuts, glutinous rice, wheat flour, sugar, soy sauce, and starch. Examination of the sample found the product to be brown-colored, oval-shaped articles, approximately one inch in length, consisting of a whole peanut enrobed in a crisp, baked shell. The baked coating was found to be equal to or greater than the diameter of the peanut. The applicable subheading for this product will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry cakes, biscuits and similar baked products…whether or not containing chocolate, fruit, nuts or confectionery…other…other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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