CLA-2-20:OT:RR:NC:228
Ms. Jill Van Gyn
FATSO
4264 Blenkinsop Rd
Victoria, BC V8X 2C4
Canada
RE: The tariff classification of nut spreads from Canada
Dear Ms. Van Gyn:
In your letter dated April 19, 2021, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart, and pictures of the product labels accompanied your inquiry.
The subject merchandise, “Fatso Classic Peanut Spread with plant-based fats,” “Fatso Crunchy Salted Caramel Peanut Spread with plant-based fats, ” and “Fatso Maple Peanut Spread with plant-based fats,” is described as three blended peanut spreads with plant-based fats, containing no added sugar or palm oil.
The first product, “Fatso Classic Peanut Spread with plant-based fats” is said to contain approximately 81 percent peanuts, 5 percent coconut oil, 5 percent tapioca fiber and coconut flavoring mix, 4 percent flax seeds and chia seeds, 3 percent avocado oil, and 2 percent MCT oil. Classic Peanut and Seed Spread will be imported for retail sale in a plastic jar with a net weight of 454 grams.
The second product, “Fatso Crunchy Salted Caramel Peanut Spread with plant-based fats” is said to contain approximately 72 percent peanuts, 5 percent tapioca fiber, 4 percent coconut oil, 4 percent flax seeds and chia seeds, 2 percent avocado oil, 2 percent MCT oil, 1 percent salted caramel flavor and trace amounts of pink Himalayan sea salt. Salted Caramel Peanut Spread will be imported for retail sale in a plastic jar with a net weight of 454 grams.
The third product, “Fatso Maple Peanut Spread with plant-based fats” is said to contain approximately 81 percent peanuts, 5 percent maple flavor, 4 percent tapioca fiber, 4 percent coconut oil, 4 percent flax seeds and chia seeds, 2 percent MCT oil, and trace amount of sea salt. Maple Peanut Spread will be imported for retail sale in a plastic jar with a net weight of 454 grams.
The manufacturing process for the subject merchandise consists of roasting, blanching and grinding the peanuts, adding the other ingredients, then mixing and regrinding. The finished products are imported at ambient temperatures, and are said to have a smooth texture, containing identifiable pieces of flax and chia seeds.
The applicable subheading for the “Fatso Classic Peanut Spread with plant-based fats,” “Fatso Crunchy Salted Caramel Peanut Spread with plant-based fats, ” and “Fatso Maple Peanut Spread with plant-based fats,” will be 2008.19.8500, 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 . . . other, including mixtures . . . mixtures. The general rate of duty will be 22.4% ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 the 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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division