The tariff classification of Granola Bars from Colombia.

NY 813813 September 13, 1995 CLA-2-17:S:N:N7:232 813813 CATEGORY: Classification TARIFF NO.: 1704.90.2005 Mr. Jesus Llanos-Pinera Boricua Empaque, Inc. P.O. Box 1741 San Juan, PR 00902-1741 RE: The tariff classification of Granola Bars from Colombia. Dear Mr. Llanos-Pinera: In your letter dated August 15, 1995, you requested a tariff classification ruling. You sent an ingredient breakdown of the product in question. You had previously submitted samples of the raisin and pineapple flavored granola bars with your original request, dated July 26, 1995. The product is packed six fruit flavored 18 gram granola bars to a box. Each granola bar is composed of approximately 58 percent dry ingredients (mainly crisp rice, peanuts, oat flakes and dried fruit), approximately 32 percent binder (mainly glucose syrup, honey and vegetable fat) and approximately 10 percent coating (mainly sugar and maltodextrin). All are packaged in small units for retail sale. The applicable subheading for the fruit flavored granola bars will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other... confections or sweetmeats ready for consumption...other...put up for retail sale. The duty rate will be 6.8 percent ad valorem. Articles classifiable under subheading 1704.90.2005, HTS, which are products of Colombia are entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport