The tariff classification of prepared cashews from Colombia.
Issued March 6, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2008.19.1040
Headings: 2008
Product description
The goods in question are shelled, whole cashews which have been fried, salted and put up for retail sale in sealed, 40-gram metallized-plastic pouches. The ingredients are cashews, vegetable oil, sea salt and antioxidant.
CBP rationale
The applicable subheading for the fried, salted cashews will be 2008.19.1040, 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: Brazil nuts and cashews: cashews.
Full text
N238720 March 6, 2013 CLA-2-20:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2008.19.1040 Ms. Janeth Rendon Valencia Manitoba Ltda. Cra 8 No. 34-56 Cali Valle del Cauca 579986 Colombia RE: The tariff classification of prepared cashews from Colombia. Dear Ms. Valencia: In your letters dated December 13, 2012 and February 5, 2013, you requested a tariff classification ruling. The goods in question are shelled, whole cashews which have been fried, salted and put up for retail sale in sealed, 40-gram metallized-plastic pouches. The ingredients are cashews, vegetable oil, sea salt and antioxidant. The applicable subheading for the fried, salted cashews will be 2008.19.1040, 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: Brazil nuts and cashews: cashews. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification and status under the African Growth and Opportunity Act (AGOA) of cashew nuts with flavoring from Mozambique
Modification of NY N228118; NAFTA; GN 12, HTSUS; 19 CFR § 102.20 – Country of Origin Marking; Cashew Nuts Roasted and Salted in Canada
The tariff classification of nuts and nut/fruit mixtures from Chile.
The tariff classification of nut trays from Thailand.
The tariff classification of various prepared nuts from Australia.
The tariff classification of prepared nut products and a trail mix from Thailand.
The tariff classification, country of origin marking, and status under the North American Free Trade Agreement (NAFTA), of snack mixes from Canada; Article 509
The tariff classification and country of origin marking of Chinese peanuts, Indian cashews, Iranian pistachios, and American almonds that are roasted, or roasted and seasoned, then packaged, in Hong Kong for export to the United States.
The tariff classification of flavored and coated peanuts, coated peanuts, and chocolate coated peanuts from the Netherlands, and shelled, raw cashews and roasted cashews from Brazil.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →