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NY D85248

December 9, 1998

CLA-2-20:RR:NC:2:231 D85248


TARIFF NO.: 2008.11.4500; 2008.11.6000

Mr. Brian Davis
The Treat Shoppe
2053 Williams Parkway East, Unit 28
Brampton, Ontario L6S 5T3

RE: The tariff classification of thinly coated peanuts from Canada.

Dear Mr. Davis:

In your letter, dated October 27, 1998, you have requested a tariff classification ruling.

An examination of the submitted sample, which is called, "Praline Peanuts," indicates that the merchandise is comprised of thinly coated individual peanuts. In your correspondence you indicate that the ingredients are 53 percent peanuts, 45 percent sugar, 1.5 percent soy oil, and 0.5 percent flavoring and lecithin.

The applicable subheading for the thinly coated peanuts that are called, "Praline 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 product will be classified in subheading 2008.11.6000, HTS, and will be dutiable at 139.5 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 this product 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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