The tariff classification of thinly coated peanuts from India.

N024390 March 18, 2008 CLA-2-20:OT:RR:NC:SP:231 CATEGORY: Classification TARIFF NO.: 2008.11.4500; 2008.11.6000 Mr. Kamal Doshi Malabar Food Products, LLC 275 E. Redondo Beach Blvd. Gardena, CA 90248 RE: The tariff classification of thinly coated peanuts from India. Dear Mr. Doshi: In your letter dated February 27, 2008, you requested a tariff classification ruling. A bag of “coated peanuts” was submitted as a sample and is being returned to you as requested. The goods are individual peanut kernels having a thin, oily, orange-brown coating said to contain chickpea flour, vegetable oil, mixed spices, salt and citric acid. The peanuts are said to have been coated as well as fried. You have cited a previous Customs ruling (NY K85959) in which certain wasabi coated peanuts were classified as bakers’ wares in heading 1905 of the Harmonized Tariff Schedule of the United States (HTSUS). You suggest that the peanuts currently at issue are very similar, and therefore should likewise be classified in heading 1905, HTSUS. However, we note that the coating on the goods of NY K85959 was very thick, i.e., equal to or greater than the diameter of the peanuts themselves. By contrast, we observe that the coating on the current samples is very thin, i.e., only a fraction of the diameter of the peanuts themselves. For that reason, we find that the conclusion of the cited ruling does not apply in this instance. The applicable subheading for the fried, thinly coated peanuts, as submitted and described above, if entered under quota, will be 2008.11.4500, HTSUS, 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. Articles classifiable under subheading 2008.11.4500, HTSUS, which are products of India may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". The applicable subheading for the fried, thinly coated peanuts, if entered outside the quota, will be 2008.11.6000, HTSUS, 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: other. The rate of duty will be 131.8% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS), and Agricultural Marketing Service (AMS). You may contact these agencies regarding possible applicable regulations at the following locations: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 Marketing Order Administration Branch Fruit and Vegetable Programs USDA AMS 4700 River Road, Unit 155, Suite 5D03 Riverdale Park, MD 20737-1227 Telephone: (301) 734-5246 FAX: (301) 734-5275 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 Nathan Rosenstein at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division