The tariff classification of food ingredients from Canada

NY A89415 February 14, 1997 CLA-2-19:RR:NC:2:228 A89415 CATEGORY: Classification TARIFF NO.: 1901.90.9095; 2106.90.9998 Mr. John Dickerson Fundco 3927 High Pines Houston, TX 77068 RE: The tariff classification of food ingredients from Canada Dear Mr. Dickerson: In your letter dated November 1, 1996 you requested a tariff classification ruling. Samples, submitted with your letter, were forwarded to the U.S. Customs laboratory for analysis. Additional information regarding the manufacturing process was submitted on February 5, 1997. "Sweetened P Flour II" is a light-brown, granular product, said to be composed of 92 percent "peanut flour" and 8 percent cane or beet sugar. The peanut flour ingredient is a product made by grinding the residue remaining after the partial extraction of oil from roasted peanuts. Laboratory analysis found over 95 percent of the sample capable of passing through a wire sieve with a 1.25 millimeter aperture. "Coarse Peanut Flour 36" is a light-brown granular material prepared by grinding the residue from the partial extraction of oil from roasted peanuts. Laboratory analysis of this sample found 81.8 percent capable of passing through the 1.25 millimeter aperture. Both products will be imported in 50-pound boxes, 300-pound drums, or 2000-pound bulk bags, and used as ingredients in the manufacture of dairy products, confections, baked goods, and reduced-fat peanut butter. The applicable tariff provision for the Sweetened P Flour II will be 1901.90.9095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of flour, meal, starch or malt extract...other...other...other. The general rate of duty will be 8.2 percent ad valorem. The applicable subheading for the Coarse Peanut Flour 36 will be 2106.90.9998, HTSUSA, which provides for food preparations not elsewhere specified or included...other...other ...other. The general rate of duty will be 8.2 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 Stanley Hopard at 212-466-5760. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division