CLA-2-20:RR:NC:2:231 H80351
Mr. Ryan Hill
Paton’s Macadamia Plantations Pty, Limited
17 Rushdale Street
Knoxfield, Victoria 3180
Australia
RE: The tariff classification of macadamia nuts from Australia.
Dear Mr. Hill:
In your letter, dated April 10, 2001, you requested a classification ruling.
The merchandise is described thus:
“Roasted, Salted Macadamia Nuts” are macadamia nuts that have been dry roasted, lightly salted, and vacuum sealed. The ingredients are roasted macadamia nut kernels and salt. They are packed in plastic bags, cans, and boxes of 50, 75, 140, 180, and 450 grams, and 10 kilograms.
“Chilli Roasted Macadamia Nuts” are dry roasted macadamia nuts that have been panned with chilli flavor and macadamia oil, and vacuum sealed. The ingredients are 95.5 percent dry roasted macadamia nut kernels, 2 percent chilli powder, 1 percent icing sugar, 1 percent macadamia oil, and 0.5 percent salt. They are packed in cans and vacuum sealed bags of 75 and 140 grams.
“Honey Roasted Macadamia Nuts” are macadamia nuts that have been panned with macadamia blossom honey, dry roasted, and vacuum sealed. The ingredients are 79.5 percent macadamia nut kernels, 12.4 percent sugar, 5.2 percent honey, 1 percent cellulose (anti-caking agent E460), 0.9 percent malt, 0.9 percent corn flour, and 0.1 percent salt. They are packed in cans, vacuum sealed bags, and tubs of 75, 140, 450, and 500 grams.
Roasted, Unsalted Macadamia Nuts” are roasted and unsalted macadamia nuts that are packed in bags and boxes of 500 grams and 10 kilograms. The ingredients are 100 percent dry, roasted macadamia nuts.
The applicable subheading for macadamia nuts will be 2008.19.9010, 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, other, including mixtures, other, including mixtures, other, macadamia nuts. The rate of duty will be 17.9 percent ad valorem.
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