CLA-2-20:S:N:N7:231 810462
Mr. Mark Barras
Kraft General Foods Canada, Inc.
3333 Place Cavendish, Suite 200
St. Laurent, Quebec H4M 2Y2
Canada
RE: The tariff classification of peanut spread from Canada.
Dear Mr. Barras:
In your letter, dated May 8, 1995, you have requested a tariff
classification ruling.
The product is reduced fat peanut spread. The ingredients are peanuts
(72.73 percent), monoglycerides (1.06 percent), sucrose (5.8 percent), corn
dextrin (18.26 percent), and salt (1.16 percent).
The peanut spread is manufactured as follows: First, the raw peanuts
undergo a cleaning process in which dust, stems, and stones are removed.
Then, they are roasted (with the use of a hot air flow), blanched (skins and
hearts are removed), and sorted (peanuts that are under roasted or over
roasted are removed with a color sorter). After sorting, additional
ingredients are added (i.e: sugar, corn dextrin, stabilizer, and salt). A
grinding mill grinds the roasted peanuts to the desired granulation level
(i.e: a fine grind for smooth peanut paste, or a course grind for cruchy,
chunky peanut paste). The grinding mill also performs the function of
blending and mixing the added ingredients. A deaerator removes air from the
peanut paste in order to prevent or slow down the oxidation process. The
paste is cooled to a temperature below 80 degrees Fahrenheit, and filler is
used to fill the containers. Air on the surface of the paste is replace with
nitrogen in order to prevent or slow down oxidation, and the containers are
sealed.
The applicable subheading for the reduced fat peanut spread, if imported
in quantities that fall within the limits described in additional U.S. note 5
to chapter 20, will be 2008.11.0500, Harmonized Tariff Schedule of the United
States (HTS), 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, peanuts (ground-nuts), blanched peanuts, described in additional
U.S. note 5 to chapter 20 and entered pursuant to its provisions. The
general rate of duty will be 1.9 cents per kilogram. If the quantitative
limits of additional U.S. note 5 to chapter 20 have been reached, the product
will be classified in subheading 2008.11.1500, HTS, and will be dutiable at
151.1 percent ad valorem. In addition, products classified in subheading
2008.11.1500, HTS, will be subject to additional duties based on their value,
as described in subheadings 9904.20.01 - 9904.20.10, HTS .
The quantitative limitations from Canada in any calandar year shall not
exceed 14,500 metric tons.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177.
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport