CLA-2-21:RR:NC:2:228 F83544
Mr. Stephen W. Marlow
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919
RE: The tariff classification of a topping from Canada.
Dear Mr. Marlow:
In your letter dated February 29, 2000, on behalf of JLB Commodities Inc., Quebec, Canada, you requested a tariff classification ruling.
Peanut Butter Topping consists of 50 percent roasted peanuts, 20 percent roasted soybeans, 20 percent hydrogenated vegetable oil, 6 percent cerelose, 2.5 percent sugar, 1.2 percent salt, and less than one percent monoglycerides. The product will be imported in plastic pouches containing 3 to 3.5 ounces. After importation these pouches will be packed in a retail package with a muffin/brownie mix.
The applicable subheading for the peanut butter topping will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division