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April 30, 1999

CLA-2-21:RR:NC:2:228 E80706


TARIFF NO.: 2106.90.9997

Mr. Robert Tinkham
Chicago Sweeteners Inc.
1700 Higgins Road Suite 610
Des Plaines, IL 60018

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a peanut-flavored compound from Canada; Article 509

Dear Mr. Tinkham:

In your letter dated April 6, 1999 you requested a ruling on the status of a peanut flavored product from Canada under the NAFTA.

A sample and ingredients breakdown were submitted with your letter. The sample was examined and disposed of. The sample is a brown-colored product, in the form of a stiff brown paste, said to be composed of sugar (over 10, but less than 65 percent, by dry weight), partially hydrogenated palm kernel oil, peanut flour, and whey. The whey is a product of the United States; all other ingredients are goods of non-NAFTA countries. In Canada, all ingredients are combined in accordance with a prescribed formula. The peanut-flavored product will be imported into the United States as a liquid, in heated tank trucks, or formed into conical-shaped “chips,” packed in bags. The liquid will be used as a coating in the confection and baking industry, and the chips will be used as an ingredient in the baking industry.

The applicable tariff provision for the peanut-flavored product, whether in fluid or chip form, will be 2106.90.9997, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 7 percent ad valorem.

Each of the non-originating materials used to make the peanut-flavored product has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21.14. The peanut-flavored product will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 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 Stanley Hopard at 212-637-7065.


Robert B. Swierupski

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