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NY B88467

October 23, 1997

CLA-2-20:RR:NC:2:231 B88467


TARIFF NO.: 2008.11.4500; 2008.11.6000

Mr. Robert Karpiuk
Fundco Corporation
3927 High Pines
Houston, TX 77068

RE: The tariff classification of peanut flour from Canada.

Dear Mr. Karpiuk:

In your letter, dated August 22, 1997, you have requested a tariff classification ruling.

The merchandise is described thus:

1. "Sweetened Coarse Peanut Flour." It contains 91.5 percent "Coarse Peanut Flour 36" (which has a 36 percent oil content) and 8.5 percent sugar (sourced from beets or cane).

2. "Course Peanut Flour 36." During the manufacturing process, some of the oil is removed from roasted peanuts by pressing; the subsequent cake product is ground into powder. It contains naturally occurring sucrose. Additional sugar is provided while the product is flowing into its container.

"Sweetened Coarse Peanut Flour" and "Course Peanut Flour 36" will be used as ingredients in a wide variety of products in the candy and bakery industries, including reduced fat peanut butter, cookies, candy, and other confectionery products.

The U.S. Customs Laboratory has performed analyses on the two samples that you have provided. It has been determined that "Sweetened Coarse Peanut Flour" contains 14.5 percent sucrose; a particle size analysis shows that the rate of passage through a 1.25 millimeter aperture is 86.4 percent. It has been found that "Coarse Peanut Flour 36" contains 5.9 percent sucrose, and that the particle rate of passage through a 1.25 millimeter aperture is 84.5 percent.

The applicable subheading for "Sweetened Coarse Peanut Flour" and "Course Peanut Flour 36," 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 product will be classified in subheading 2008.11.6000, HTS, and will be dutiable at 143.4 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.

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 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.


Robert B. Swierupski

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