The tariff classification of lifeboat rations from Norway

NY 867130 October 15, 1991 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Dante F. Versaci II Flagship Trade Services, Inc. 1550 Northwest 96th Avenue Miami, FL 33172 RE: The tariff classification of lifeboat rations from Norway Dear Mr. Versaci: In your letter dated May 13, 1991, on behalf of Viking Life Saving Equipment (America), Ltd., you requested a tariff classification ruling. A sample and technical information accompanied your letter. Additional information was submitted on September 10, 1991. Seven Oceans Emergency Rations for Lifeboats are put up in 1000- gram cardboard boxes. Within each box are 20 "bars," each composed of 2 rectangular "tablets," wrapped in grease-proof paper. All 20 bars are wrapped in plastic film and vacuum- sealed in a plastic foil wrapper. The tablets consist of 67.9 percent "baked wheat," 15.3 percent glucose, 13 percent hydrogenated soy fat, 2 percent malt, and 1.8 percent vitamins and minerals. They are made by mixing all ingredients together at room temperature, and compressing the mixture to shape. The resulting product is a dry, brittle object, that crumbles easily into a fine meal. The applicable subheading for the lifeboat rations will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...other...other. The rate of duty will be 10 percent ad valorem. 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