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NY L88059

October 28, 2005

CLA-2-20: RR: NC: SP: 231 L88059


TARIFF NO.: 2008.11.4500: 2008.11.6000

Ms. Julie Lai
Walong Marking, Inc.
6281 Regio Ave.
Buena Park, CA 90620-1042

RE: The tariff classification of “Taisun”® brand Almond Peanut Soup from Taiwan.

Dear Ms. Lai:

In your letter dated October 04, 2005 you requested a tariff classification ruling.

A sample and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. Almond Peanut Soup consists of peanuts in an opaque liquid, composed of 68.95 percent water, 20.0 percent peanuts, 9.0 percent sugar, 2.0 percent almond powder and 0.05 percent emulsifier. It is put up in a metal can containing a net weight of 250 grams (8.8 ounces), with a plastic lid containing a plastic folding spoon.

The applicable subheading for Almond Peanut Soup, 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 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 131.8 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.

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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Thomas Brady at 646-733-3030.


Robert B. Swierupski

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