N009121 N0 Ruling Active

The tariff classification of a coated peanut snack from China.

Issued April 13, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.90.1090

Headings: 1905

Product description

The samples accompanying your first letter were examined and disposed of. “Coated Snack Nut” consists of a whole peanut surrounded with a brown colored crisp coating consisting of wheat flour, rice flour, sugar, leavening agent, salt, soy sauce, and potato starch. Examination of the samples found the thickness of the coating to be equal to or greater than the diameter of the peanut.

CBP rationale

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

Full text

N009121 April 13, 2007 CLA-2-19:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1090 Ms. Pamela J. Waddell Soo Hoo Customs Broker 205 S. Broadway Los Angeles, CA 90012 RE: The tariff classification of a coated peanut snack from China. Dear Ms. Waddell: In your letters dated February 26, 2007, and March 21, 2007, on behalf of Chia I Foods Co., you requested a tariff classification ruling. The samples accompanying your first letter were examined and disposed of. “Coated Snack Nut” consists of a whole peanut surrounded with a brown colored crisp coating consisting of wheat flour, rice flour, sugar, leavening agent, salt, soy sauce, and potato starch. Examination of the samples found the thickness of the coating to be equal to or greater than the diameter of the peanut. The applicable subheading for the “Coated Snack Nut” will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…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 telephone number (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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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