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NY A86915

September 11, 1996

CLA-2-19:RR:NC:FC:228 A86915


TARIFF NO.: 1901.90.5600; 1901.90.5800

Mr. John Dickerson
3927 High Plains
Houston, TX 77068

RE: The tariff classification of a peanut-flavored filling mix from Canada

Dear Mr. Dickerson:

In your letter dated August 29, 1996 you requested a tariff classification ruling.

A sample, submitted with your letter, was examined and disposed of. "PB Flavored Filling Mix" is a soft, brown, oily product, with a strong aroma of peanuts. It is said to be composed of 62.9 percent peanut flour (with an oil content of 36 percent), 22.1 percent vegetable oil, and 15 percent sucrose. The peanut flour component is prepared from roasted peanuts that have had some of the oil removed by pressing, and the resulting cake ground into a fine powder. The PB Flavored Filling Mix will be imported in 50-pound boxes, 300-pound drums, or 2000-pound bulk bags, and used as an ingredient in the production of confections, baked goods, crackers, fillings, and reduced fat peanut butter.

The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract... other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 25.6 cents per kilogram, plus 9.5 percent ad valorem. 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 212-466-5760.


Roger J. Silvestri

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