CLA-2:CO:R:C:G 082741 SER
Mr. Julius Pergolini
6600 Dorel Street
Philadelphia, PA 19142
RE: Peanut Balls
Dear Mr. Pergolini:
This is in reference to your letter of June 3, 1988
requesting a tariff classification for "Peanut Balls" from
Brazil, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise at issue is a snack food from Brazil. It
consists of a whole peanut which is inserted into a batter
composed of corn flour, manic, flour, vegetable oil, salt and
cheese. The product is dried and then fried. It is to be eaten
as a snack. The thickness of the batter coating in the finished
product is at least equal to the diameter of the peanut.
ISSUE:
What is the classification of the peanut snack under the
HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
There are several possible headings where the peanut balls
may be classified. They are: subheading 2008.11, HTSUSA, which
provides for peanuts; subheading 1905.90.10, HTSUSA, which
provides for biscuits and similar baked products; subheading
1905.90.9030, HTSUSA, which provides for corn chips and similar
crisp savory snack foods; and subheading 2106.90.60, HTSUSA,
which provides for food preparations not elsewhere specified or
included.
Under the old tariff schedule of the United States (TSUS),
there was considerable administrative precedent in which the
thickness of the coating was relevant in determining the
classification of products similar to the product at issue.
Under the HTSUSA, there is no indication either in the
Explanatory Notes or in the headings that there is any intention
to alter this practice.
The precedents set forth several guidelines. In a situation
where the coating was thin and brittle, proper classification was
found to be as peanuts, prepared or preserved. Where the coating
was thick and substantial, the item was determined to be either a
baked article or edible preparation, depending on the method of
preparation.
The legal notes to subheading 2008.11, HTSUSA, describe nut
products which fall within this subheading as plain or prepared,
but limits the preparations to simple roasting procedures. Due
to the production of the merchandise at issue, it would not be
classifiable in this subheading.
Subheading 1905.90.10, HTSUSA, provides for biscuits and
similar baked products. The peanut balls are fried, and not
baked. Since the Explanatory Notes and heading require baking if
an article is to be classified in this subheading, classification
in subheading 1905.90.10, HTSUSA, is precluded.
The Explanatory Notes and the subheading to 1905.90.9030,
HTSUSA, which provides for corn chips and similar crisp savory
snack foods, describe snack products which are prepared from a
dough, batter or paste mixed with additional flavorings such as
cheese, MSG and salt, but without a filling or center, and fried.
The peanut balls do not appear to be an analogous product and are
not classifiable in this subheading.
Since there is not a more specific provision, the
merchandise at issue would be classifiable in subheading
2106.90.60, HTSUSA, which provides for food preparation not
elsewhere specified or included.
HOLDING:
The merchandise at issue is properly classified in
subheading 2106.90.60, HTSUSA, which provides for food
preparation not elsewhere specified or included. The goods may
be entitled to entry free of duty under the Generalized System of
Preferences, if otherwise qualified. Otherwise the rate of duty
is 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division