N225936 N2 Ruling Active

The tariff classification of thickly coated peanuts from China.

Issued October 11, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.90.1090

Headings: 1905

Product description

All are spherical items, each consisting of an individual peanut kernel encased in a baked, biscuit-like coating. A New York Customs & Border Protection Laboratory analysis of numerous, randomly selected pieces of each variety indicates that the thickness of the coating is generally equal to or greater than the diameter of the contained peanut. That is, for each variety, the peanut generally constitutes less than half the cross-section diameter of the overall unit. The stated ingredients of the respective varieties/flavors are as follows: “Plain”: peanuts, wheat flour, glutinous rice, sugar, soy sauce and maltodextrin. “Cajun”: peanuts, wheat flour, sugar, glutinous rice, chili powder, black pepper and super spicy powder. “Sesame”: peanuts, glutinous rice, sugar, wheat flour, white sesame and soy sauce. “Wasabi”: peanuts, wheat flour, glutinous rice, sugar, palm oil, salt powder, wasabi powder, yellow #4 and blue #1.

CBP rationale

The applicable subheading for all of the above-described peanut snacks 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

N225936 October 11, 2012 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1090 Ms. Jane L. Taeger Samuel Shapiro & Company, Inc. One Charles Center 100 N. Charles Street, Suite 1200 Baltimore, MD 21201 RE: The tariff classification of thickly coated peanuts from China. Dear Ms. Taeger: In your letter dated July 12, 2012, you requested a tariff classification ruling on behalf of Great Lakes International Trading (Traverse City, MI). Samples representing four different varieties of “Chinese Baked Peanut Snacks” accompanied your inquiry. All are spherical items, each consisting of an individual peanut kernel encased in a baked, biscuit-like coating. A New York Customs & Border Protection Laboratory analysis of numerous, randomly selected pieces of each variety indicates that the thickness of the coating is generally equal to or greater than the diameter of the contained peanut. That is, for each variety, the peanut generally constitutes less than half the cross-section diameter of the overall unit. The stated ingredients of the respective varieties/flavors are as follows: “Plain”: peanuts, wheat flour, glutinous rice, sugar, soy sauce and maltodextrin. “Cajun”: peanuts, wheat flour, sugar, glutinous rice, chili powder, black pepper and super spicy powder. “Sesame”: peanuts, glutinous rice, sugar, wheat flour, white sesame and soy sauce. “Wasabi”: peanuts, wheat flour, glutinous rice, sugar, palm oil, salt powder, wasabi powder, yellow #4 and blue #1. The applicable subheading for all of the above-described peanut snacks 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. 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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