Base
B819691997-02-21New YorkClassificationRevoked

The tariff classification of a food ingredient from Canada

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of a food ingredient from Canada

Ruling Text

NY B81969 February 21, 1997 CLA-2-19:RR:NC:2:228 B81969 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Robert Karpiuk Fundco 3927 High Pines Houston, TX 77068 RE: The tariff classification of a food ingredient from Canada Dear Mr. Karpiuk: In your letter dated February 5, 1997 you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. "Dextrin Filling Base" is a soft brown paste said to be composed of 69 percent "peanut flour 36," 20 percent vegetable oil, 7 percent maltodextrin or corn syrup solids, and 4 percent partially hydrogenated vegetable oil. The peanut flour ingredient is a product made by grinding the residue remaining after the partial extraction of oil from roasted peanuts. Dextrin Filling Base will be imported in 50-pound boxes, 500-pound drums, or 2000-pound bulk totes, and used as an ingredient in the manufacture of confections and reduced-fat peanut butter. 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

Ruling History

Revoked by961150