CLA-2-20:OT:RR:NC:N2:228
Mr. Choi Sunwoo
Paris Baguette USA, Inc.
137 W. Commercial Ave. Moonachie, NJ 07074
RE: The tariff classification of peanut chunk from Indonesia
Dear Mr. Sunwoo:
In your letter dated December 14, 2022, you requested a tariff classification ruling.
An ingredients breakdown, a narrative description of the manufacturing process and a high-resolution photograph accompanied your letter.
“Peanut Chunk” is said to contain approximately 26 percent peanut paste, 25 percent palm olein oil, 25 percent sugar, 10 percent vegetable hydrogenated oil, 8 percent corn starch, 5 percent peanuts (roasted and crushed into small grains), and trace amounts of refined salt, lecithin, synthetic peanut flavor, and whole milk powder. “Peanut Chunk” appears to be a yellowish brown paste that is used as a filling in bread to manufacture peanut cream bread.
The production process begins with the manufacturer grinding the peanuts into fine articles and mixing it with glycerin fatty acid acetate to make a peanut paste (solid form to paste). The raw materials are subsequently mixed in a vacuum mixer and an agitator mixer. Once the mixing process is complete the product is transferred to a pump for fine homogenization. The product is then passed through a metal detector and magnet filter to detect any iron powder from the machine. The crunchy texture results from the roasted crushed peanuts being added separately from the peanut paste. The product is packaged in 5 kg. plastic bags that are packed in bulk cartons of 3 bags per carton, and imported via 20 foot reefer containers.
In your letter, you suggested that the “Peanut Chunk” may be classified under subheading 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. Based on the ingredients and the manufacturing process, the Peanut Chunk will be classified elsewhere.
The applicable subheading for the product if entered under quota, will be 2008.11.0500, 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: peanuts (ground-nuts): peanut butter and paste: described in additional U.S. note 5 to chapter 20 and entered pursuant to its provisions. The rate of duty will be free.
The applicable subheading for the product if entered outside the quota, will be 2008.11.1500, 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: peanuts (ground-nuts): peanut butter and paste: other. The general rate of duty will be 131.8 percent 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 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