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N238145 N2 Ruling Active

The tariff classification of prepared almonds from Colombia.

Issued February 20, 2013 by U.S. Customs and Border Protection.

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N2 N238145 (February 20, 2013)

Tariff classification

HTS codes: 2008.19.4000

Headings: 2008

Product description

The goods in question are shelled, whole almonds which have been fried, salted and put up for retail sale in sealed, 35-gram metallized-plastic pouches. The ingredients are almonds, vegetable oil, sea salt and BHA (antioxidant).

CBP rationale

The applicable subheading for the fried, salted almonds will be 2008.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures: almonds.

Full text

N238145 February 20, 2013 CLA-2-20:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2008.19.4000 Mr. Gustavo A. Llano Dominguez Manitoba Ltda. Cra 8 No. 34-56 Cali Valle del Cauca 579986 Colombia RE: The tariff classification of prepared almonds from Colombia. Dear Mr. Llano Dominguez: In your letter dated February 4, 2013, you requested a tariff classification ruling. The goods in question are shelled, whole almonds which have been fried, salted and put up for retail sale in sealed, 35-gram metallized-plastic pouches. The ingredients are almonds, vegetable oil, sea salt and BHA (antioxidant). The applicable subheading for the fried, salted almonds will be 2008.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures: almonds. The general rate of duty will be 32.6 cents per kilogram. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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