CLA-2-19:RR:NC:2:228 G86666

Mr. Adam Benado
NutrIn
P.O. Box 65048
Washington, DC 20035

RE: The tariff classification of peanut flour from Argentina

Dear Mr. Benado:

In your letter dated January 22, 2001 you requested a tariff classification ruling.

Samples, submitted with your letter, were forwarded to the U.S. Customs laboratory for analysis. Peanut Flour 30 and Sweetened Peanut Flour are brown, granular materials, said to be prepared by grinding the residue from the partial extraction of oil from roasted peanuts. Between 5 and 10 percent sugar is added to the latter product. Laboratory analysis of the samples found over 95 percent of each product passed through a wire sieve with an aperture of 1.25 millimeters, and both contained 8.7 percent sucrose. Peanut Flour 30 and Sweetened Peanut Flour will be used as ingredients in the manufacture of dairy products, confections, baked goods, reduced-fat peanut butter, and other food items.

The applicable subheading for these two products will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract…other…other…other. The rate of duty will be 6.4 percent ad valorem.

Articles classifiable under subheading 1901.90.9095, HTS, which are products of Argentina are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

Your inquiry does not provide enough information for us to give a classification ruling on the product described as “filling.” Your request for a classification ruling should include a sample of this product. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Stanley Hopard at 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division