HQ 089161: Application for Further Review of Protest No. 1001-90- 007844, dated September 26, 1990, concerning peanuts packed in syrup

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 089161

                        October 29, 1991

CLA-2 CO:R:C:F 089161 EAB

CATEGORY: Classification

TARIFF NO.: 2008.11.0060

District Director
U.S. Customs Service
J.F.K. Airport
Building 178
Jamaica, New York 11430

Re:  Application for Further Review of Protest No. 1001-90-
     007844, dated September 26, 1990, concerning peanuts
     packed in syrup

Dear Sir:

     This is a decision on a protest filed September 26, 1990,
against your decision in the classification of the merchandise in
entries numbered f20-2006896-1, made September 18, 1989 and
liquidated July 24, 1990, and f20-2005390-6, made March 11, 1990
and liquidated July 26, 1990.

FACTS:

     The protestant entered the goods under subheading
2104.10.0060, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), a provision for soups and broths and
preparations therefor, soups and broths and preparations
therefor, other, other, dutiable at the general rate of 7
percent/kg and not subject to any quota.

     The goods were reclassified under subheading 2008.11.0060,
HTSUSA, a provision for nuts, otherwise prepared, whether or not
containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included, peanuts, other, dutiable at the
general rate of 6.6 cents/kg and subject to quota as provided for
in subheading 9904.20.20 of the Schedule.

ISSUE:

     What is the proper classification under the HTSUSA of a food
preparation containing peanuts?

LAW AND ANALYSIS:

     Merchandise imported into the United States is classified
under the HTSUSA.  The tariff classification of merchandise under
the HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation.  The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.

     GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.

     Chapter 21, HTSUSA, covers miscellaneous edible
preparations.  Heading 2104 thereof covers, quite generically,
"soups and broths and preparations therefor," among other items.

     Chapter 20, HTSUSA, covers, in part, preparations of nuts,
except nuts prepared or preserved by the processes specified in
chapter 7, 8 or 11 of the Schedule.

     In accordance with GRI 1, we are of the opinion that the
subject goods are more specifically provided for in heading 2008,
HTSUSA, and, for statistical purposes, are more properly
classified under subheading 2008.11.0060 thereof.

HOLDING:

     The protest should be denied.

     A food preparation consisting of peanuts, not prepared or
preserved by the processes specified in chapter 7, 8 or 11 of the
HTSUSA is properly classifiable under subheading 2008.11.0060,
which provides for nuts, otherwise prepared, whether or not
containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included, peanuts, other, dutiable at the
general rate of 6.6 cents/kg and subject to quota as provided for
in subheading 9904.20.20 of the Schedule.

     A copy of this decision should be attached to the Customs
Form 19 to be returned to the protestant.

                           Sincerely,



                           John Durant, Director