The tariff classification of food ingredients from Canada

NY A89417 February 14, 1997 CLA-2-19:RR:NC:2:228 A89417 CATEGORY: Classification TARIFF NO.: 1901.90.9095 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 October 29, 1996 you requested a tariff classification ruling. A sample, submitted with your letter, was forwarded to the U.S. Customs laboratory for analysis. "PB Filling IV" is a light-brown, granular product, said to be composed of 61.7 percent "peanut flour," 26.8 percent oil (rapeseed, soybean, corn, cottonseed, and/or peanut oil), 8 percent sucrose, 4 percent partially hydrogenated fat, and one percent salt. The peanut flour ingredient is a product made by grinding the residue remaining after the partial extraction of oil from roasted peanuts. PB Filling IV will be imported in 50-pound boxes, 300- pound drums, or 2000-pound bulk bags, and used as an ingredient in dairy products, confections, baked goods, and fillings. The applicable tariff provision for this product 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. 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