United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L87555 - NY L87610 > NY L87573

Previous Ruling Next Ruling
NY L87573

September 26, 2005

CLA-2-19:RR:NC:N2:228 L87573


TARIFF NO.: 1905.90.1090; 2005.90.9700; 2008.19.4000

Ms. Stacey Hallon
Nippon Express USA, Inc.
8065 Tristar
Irving, TX 75063

RE: The tariff classification of snack foods from Japan

Dear Ms. Hallon:

In your letter dated September 14, 2005, on behalf of Hidemi Enterprises, you requested a tariff classification ruling.

Samples and ingredients breakdowns for five products were submitted with your letter. The samples were examined and disposed of. Matsu-No-Mi (“Pine Cone Peanuts”) are oval-shaped, baked, batter-coated peanuts, approximately one inch long and 5/8-inch in diameter, the external surface covered with 1/8 x 1/16-inch particles, intended to represent the external appearance of a pine cone. Goma & Rakkaesei (“Sesame & Peanuts”) and “Assorted Peanuts Delight” consist of peanuts encased in a flat, baked, disk-shaped coating, approximately one inch in diameter and 3/8-inch thick. The external surface of the Sesame & Peanuts product is coated with sesame seeds. The external surface of the Assorted Peanuts Delight products vary; some are wrapped in seaweed, others have seaweed particles embedded in the batter, some have fish particles in the batter. The coating of these three products equals or exceeds the diameter of the peanut and/or masks and alters the shape the nut. “Japanese Flavored Almond” consists of an oval-shaped, baked, batter-coated almond, approximately one inch long and ½ inch in diameter, with seaweed particles embedded in the batter. The batter coating does not equal or exceed the diameter of the almond, nor does it mask or alter the shape of the nut. Haikara Beans (“Curry Biscuit Bites Blast”) are flat, irregular-shaped products that are said to be composed of broad beans and appear to have been dipped in batter and fried.

The applicable subheading for the Matsu-No-Mi (“Pine Cone Peanuts”), Goma & Rakkaesei (“Sesame & Peanuts”), and “Assorted Peanuts Delight” will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ waresotherbread, pastry, cakes, biscuits and similar baked productswhether or not containing chocolate, fruit, nuts or confectioneryotherother. The rate of duty will be free.

The applicable subheading for the Haikara Beans (“Curry Biscuit Bites Blast”) will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acidother vegetablesother. The rate of duty will be 11.2 percent ad valorem.

The applicable subheading for the “Japanese Flavored Almond” 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 includednutsother almonds. The rate of duty will be 32.6 cents per kilogram.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 646-733-3029.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: