The tariff classification of food products from Canada.

NY H80632 May 23, 2001 CLA-2-19:RR:NC:2:228 H80632 CATEGORY: Classification TARIFF NO.: 1806.90.9090, 1901.90.4200, 1901.90.4300 2008.11.4500, 2008.11.6000 Mr. Douglas G. McKenny Norman G. Jensen, Inc. P.O. Box 1439 47 Caswell Avenue Derby Line, Vermont 05830 RE: The tariff classification of food products from Canada. Dear Mr. McKenny: In your letter dated May 2, 2001, on behalf of Les Ruhers Promiel Inc., Chateau Richer, Quebec, Canada, you requested a tariff classification ruling. A sample and an ingredients breakdown were submitted with your letter. The sample of Saveurs du Village gift pack, item no. 25304, contains two spreads and a package of nuts. The nuts are honey roasted whole peanuts put up in a clear plastic bag, in a cardboard wrap containing 100 grams, net weight. Nutamiel is a thick, dark brown-colored spread composed of 63 percent honey, 14 percent each of hazelnut paste and soya oil, 5 percent skim milk powder, 3.44 cocoa, and less than one percent of vanilla, soya lecithin, and peanut and/or other nut particulate. The Caramiel is a thick, brown-colored spread containing 30 percent sugar, 25.86 percent cream, 19.7 evaporated milk, 11.3 percent honey, 11.2 percent glucose, 1.7 percent butter, and less than one percent each of soy, gum and peanut and/or other nut particulate. The spreads are put up in glass jars containing 125 grams. The components of the gift pack will be separately classified. The applicable subheading for the Nutamiel will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa…other…other…other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the Caramiel, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. The applicable subheading for the honey roasted peanuts, if entered under the tariff rate quota, will be 2008.11.4500, HTS which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together, peanuts (ground-nuts), other described in additional U.S. note 2 to chapter 12 and entered pursuant to its provisions. The rate of duty will be 6.6 cents per kilogram. If entered after the relevant quota has filled, these honey roasted peanuts are classifiable in subheading 2008.11.6000, HTS, the provision of other prepared or preserved peanuts. The general rate of duty is 131.8 percent of the value. Products entered in subheading 2008.11.6000, HTS, are subject to additional safeguard duties in subheadings 9904.12.01 through 9904.12.19. If these peanuts are determined to be goods of Canadian origin, they will be exempted from the safeguard duties, pursuant to U.S. Note 1 in Subchapter IV, Chapter 99. Your inquiry does not provide enough information for us to give a classification ruling on the honey, wooden dipper, blueberry honey, and honey candies gift pack, the honey, wooden dipper, creamy honey, and honey roasted peanuts gift pack, or the almonds in honey, hazelnuts in honey, and honey roasted peanuts gift pack. Your request for a classification ruling should include samples of each gift pack. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division