The tariff classification of a rice crackers and peanut snack mix from Japan

N306147 September 13, 2019 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.11.4500, 2008.11.6000 Ms. Ashley Hong Nissin International Transport USA Inc 1540 West 190th Street Torrance, CA 90501 RE: The tariff classification of a rice crackers and peanut snack mix from Japan Dear Ms. Hong: In your letter dated July 29, 2019, you requested a tariff classification ruling on behalf of your client, Wismettac Asian Foods, Inc, CA. A sample, a list of ingredients, and a manufacturing flow diagram were provided with your inquiry. The product is said to contain approximately 44 percent fried peanuts, 44 percent glutinous rice, 6 percent soy sauce, 4 percent starch acetate, 1 percent soybean oil and palm oil, and trace amounts of dextrin, sugar, salt, bonito extract, powdered bonito, chili pepper, monosodium glutamate, and disodium inosinate and guanylate, paprika and polyglycerol esters of fatty acids. The product is washed, soaked, steamed, pounded, pasted, molded, cooled, cut, dried, baked, seasoned and packaged individually in plastic bags. In accordance with previous rulings on similar products (e.g., NY F82479 dated Feb. 10, 2000, HQ 966111 dated July 13, 2006 and N022978 dated Feb. 15, 2008), we find that the finished, packaged snack is, for tariff purposes, a mixture whose essential character cannot clearly be attributed to either of its individual components. We thus turn to General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), which provides that in such situations the merchandise will be classified under the heading which occurs last in numerical order among those that equally merit consideration. In this case, the heading for the peanuts (2008) occurs after the heading for the rice crackers (1905). Accordingly, the applicable subheading for the snack mix containing peanuts and baked rice crackers, 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 the peanuts, if entered outside the quota, will be 2008.11.600, 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 percent ad valorem. In addition, products classified in subheading 2008.11.6000, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.12.01 – 9904.12.19. 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 the 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 ww.fda.gov/oc/bioterrorism/bioact.html. 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 Bruce N. Hadley Jr. at bruce.hadleyjr@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division