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NY A84455



June 11, 1996

CLA-2-20:RR:NC:FC:231 A84455

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.11.4500; 2008.11.6000; 2008.19.4000; 2008.19.9090

Ms. Wendy Armbruster
A.N. Deringer, Inc.
1904 Poplar Street
Port Huron, MI 48060

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of thinly coated peanuts, almonds, and cashews from Canada; Article 509

Dear Ms. Armbruster:

In your letter, dated June 3, 1996, you requested a ruling on the status of thinly coated peanuts, almonds, and cashews from Canada under the NAFTA, on behalf of your client, Sunbelt Snack Foods, Inc., Frankenmuth, MI.

An examination of the sample indicates that the merchandise is comprised of thinly coated individual peanuts, almonds, and cashews. The ingredients are peanuts, almonds, cashews, sugar, glucose, unsalted butter, salt, and lecithin.

In your correspondence you indicate that raw, whole nuts will be exported to Canada from various countries of origin. The almonds will be sourced from the United States, the cashews will originate in India, and the peanuts will be derived from China, Argentina, and Nicaragua.

The processing that will be performed in Canada is described thus: After the nuts have been graded and inspected, they will be roasted with sugar, butter and glucose. Then they will be flavored with salt, finished to a high gloss, and packaged.

The applicable subheading for the thinly coated peanuts, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 12, will be 2008.11.4500, Harmonized Tariff Schedule of the United States (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 general rate of duty will be 6.6 cents per kilogram. If the quantitative limits of additional U.S. note 2 to chapter 12 have been reached, the products will be classified in subheading 2008.11.6000, HTS, and will be dutiable at 147.3 percent ad valorem. In addition, products classified in subheading 2008.11.6000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.12.01 - 9904.12.19, HTS.

Each of the non-originating materials used to make the thinly coated peanuts has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)(4). Upon compliance with all applicable laws, regulations, and agreements under NAFTA, articles from Canada, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 12, will be 2008.11.4500, HTS, and will be subject to a 1.3 cents per kilogram rate of duty. If the quantitative limits of additional U.S. note 2 to chapter 12 have been reached, the products will be classified in subheading 2008.11.6000, HTS, and will be dutiable at 147.3 percent ad valorem. In addition, products classified in subheading 2008.11.6000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.12.01 - 9904.12.19, HTS.

The applicable subheading for the thinly coated almonds will be 2008.19.4000, 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, other, including mixtures, almonds. The general rate of duty will be 38.1 cents per kilogram.

The thinly coated almonds, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 8.1 cents per kilogram rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The applicable subheading for the thinly coated cashews will be 2008.19.9090, 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, other, including mixtures, other, including mixtures, other, other. The general rate of duty will be 24.6 percent ad valorem.

Each of the non-originating materials used to make the thinly coated cashews has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)(4). Upon compliance with all applicable laws, regulations, and agreements under NAFTA, articles from Canada classifiable in subheading 2008.19.9090, HTS, will be subject to a 5.6 percent ad valorem rate of duty.

Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, DC 200204

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 Ralph Conte at (212) 466-5759.

Sincerely,

Roger J. Silvestri
Director

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