CLA-2-20:RR:NC:2:231 E82376
Mr. Thomas Leibman
Western Overseas Corporation
147-10 181st Street
Jamaica, NY 11413
RE: The tariff classification of flavored and coated peanuts from China.
Dear Mr. Leibman:
In your letter, dated May 18, 1999, you have requested a tariff classification ruling on behalf of your client, Specialty Commodities, Inc., Fargo, ND.
An examination of the two submitted samples indicates that the merchandise is comprised of coated individual peanuts. The ingredients are peanuts, flour, sugar, salt, and Kanbaiko (flavoring). The products also include one of the following ingredients: white sesame, black sesame, seaweed, or lavender. During the manufacturing process, the ingredients are mixed together, shaped, roasted, flavored with Kanbaiko, and packed.
In your correspondence you ask whether the products are classifiable in subheading 1704.90.1000, HTS, as candied nuts. These products are not classified under subheading 1704.90.10, HTS, as candied nuts. Candied nuts contain a thick, hard, candy coating that usually comprises more than 50 percent of the product by weight. A common example is "Jordan Almonds."
The applicable subheading for these coated peanuts, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 12, will be 2008.11.4500, 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), other, described in additional U.S. note 2 to chapter 12 and entered pursuant to its provisions. The rate of duty will be 6.6 cents per kilogram. If the quantitative limits of additional U.S. note 2 to chapter 12 have been reached, the product will be classified in subheading 2008.11.6000, HTS, and will be dutiable at 135.7 percent ad valorem. In addition, products classified in subheading 2008.11.6000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.12.01 - 9904.12.19, HTS.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, DC 20204
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (212) 637-7064.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division