The tariff classification of coated peanuts from Vietnam.

N031369 July 3, 2008 CLA-2-20:OT:RR:NC:SP:231 CATEGORY: Classification TARIFF NO.: 2008.11.4500; 2008.11.6000 Ms. Norma Jeffries AFI (California) 2381 Rosecrans Avenue, #100 El Segundo, CA 90245 RE: The tariff classification of coated peanuts from Vietnam. Dear Ms. Jeffries: In your undated letter received here on June 20, 2008, you requested a tariff classification ruling on behalf of your client, Dan On & Associates, DBA Cashew Farm. Three 20-gram retail packets of “Peanut Crunchy Snax” were submitted as samples for our examination. All of the packets contain individual peanut kernels, each with its own crisp coating. It is assumed that the products have been roasted, fried or similarly cooked. Sample #1, “Veggie Flavor,” is said to contain peanuts, corn flour, wheat flour, modified starch, rice flour, sugar, onion powder, garlic powder, parsley flakes, vegetable oil, maltodextrin and salt. Sample #2, “Coconut Flavor,” is said to contain peanuts, rice flour, wheat flour, modified starch, coconut juice, sugar, coconut oil and salt. Sample #3, “Sesame Flavor,” is said to contain peanuts, wheat flour, rice flour, coconut juice, sugar, modified starch, sesame seeds, coconut oil, salt and vanilla. Your client believes that these items have thick coatings, and that they should therefore be classified as bakers’ wares in heading 1905 of the Harmonized Tariff Schedule of the United States (HTSUS). We disagree, however, since our examination of the samples indicates that in each instance the diameter of the peanut kernel itself is more than half the diameter of the overall cross section of the item. Therefore, in accordance with our practice on such items, they will be classified as peanuts. The applicable subheading for all three flavors of the 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. The applicable subheading for all of the 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