CLA-2-17:RR:NC:SP:232 H80309
Mr. Douglas G. McKenny
Norman G. Jensen, Inc.
P.O. Box 1439
47 Caswell Avenue
Derby Line, Vermont 05830
RE: The tariff classification of a gift pack from Canada
Dear Mr. McKenny:
In your letter dated May 2, 2001, on behalf of Les Ruchers Promiel Inc., Chateau Richer, Quebec, you requested a tariff classification ruling.
A sample was included with your request. The subject merchandise consists of a gift pack containing a 100 gram cardboard box of either honey or honey and eucalyptus or assorted honey candies, and a 100 gram cardboard box of honey roasted peanuts. The candies and peanuts are packaged side by side in a cardboard tray wrapped in clear plastic.
The various candies contain sugar, glucose, honey, mineral oil, flour, natural essence of eucalyptus, lemon, mint and/or butter. The submitted ingredient breakdown also indicates that the candies may contain peanut and/or nut particles. The honey roasted peanuts contain peanuts, sugar and honey.
The applicable subheading for the honey or honey and eucalyptus or asssorted honey candies, if containing peanuts will be 1704.90.3520, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other: confections or sweetmeats ready for consumption…other…put up for retail sale: containing peanuts, peanut butter or peanut paste. The general rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the honey or honey and eucalyptus or asssorted honey candies, not containing peanuts will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other: confections or sweetmeats ready for consumption…other…put up for retail sale…other The general rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the honey roasted peanuts, if entered under the tariff rate quota, will be 2008.11.4500, HTS, which provides for prepared or preserved “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 general rate of duty is 6.6 cents per kilogram. If entered after the relevant tariff rate quota has filled, the honey roasted peanuts are classified in subheading 2008.11.6000, HTS, the provision for Other prepared or preserved peanuts. The general rate of duty is 131.8 percent ad valorem.
Products entered in subheading 2008.11.6000, HTS, are subject to additional safeguard duties in subheading 9904.12.01 through 9904.12.19, HTS. If these peanuts are determined to be goods of Canadian origin, they will be exempted from the safeguard duties, pursuant to U.S. Note 1 in subchapter IV, Chapter 99.
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 concerning subheadings 1704.90.3520 and 1704.90.3550, HTS, contact National Import Specialist John Maria at 212-637-7059. Questions concerning subheadings 2008.11.4500 and 2008.11.6000, HTS, should be directed to National Import Specialist Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division