Classification of coated and roasted peanuts from the Philippines under the Harmonized Tariff Schedule of the United States (HTSUS).

HQ 089650 July 31,1991 CLA -2 CO: R:C:F 089650 JGH CATEGORY: Classification Tariff No.: 2008.11 Mr. Ernesto Sagana Fiesta Commodities 12531 Old River Sch. Rd. #9 Downey, CA. 902421 RE: Classification of coated and roasted peanuts from the Philippines under the Harmonized Tariff Schedule of the United States (HTSUS). Dear Sir: This is in further reference to your letter of May 20, 1991, on the tariff status of certain peanut products called, "Nagaraya Cracker Nuts" and "Growers (brand) Less-Grease Peanuts." Samples of the products were submitted. Your questions concerning the quota status of these products were answered in the letter from the Quota Branch dated May 31, 1991. FACTS: The "Cracker Nuts" are peanuts cooked with a thin coating of wheat flour, glucose, salt, sugar, butter and baking powder. "Growers" peanuts are prepared with salt, garlic, coconut oil and monosodium glutamate. ISSUE: Classification of certain peanut products under the HTSUS. -2- LAW AND ANALYSIS: Heading 2008, HTSUS, covers fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter. The Explanatory Notes to the HTSUS provides guidance to the coverage of the individual HTSUS provisions on the international level. They state, in regard to the scope of heading 2008, that it includes almonds, ground nuts, and other nuts, dry-roasted, oil- roasted, or fat-roasted, whether or not containing or coated with vegetable oil, salt, flavours, spices or other additives. HOLDING: The peanut products in issue are classifiable under the provision for other peanuts, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, in subheading 2008.11.00, HTSUS. The rate of duty is 6.6 cents per kg. Peanuts classifiable in subheading 2008.11.00 are subject to the quota restraints of subheading 9904.20.20, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division 1cc Quota Branch 6cc N.Y., A.D. Seaport 2cc CIE hurley library/peh 089650