The tariff classification of nutrition bars from Canada

NY J87883 August 27, 2003 CLA-2-20:RR:NC:2:228 J87883 CATEGORY: Classification TARIFF NO.: 2008.92.1040; 2008.90.9094 Mr. Rodney Ralston UPS Supply Chain Solutions One Trans-Border Drive Champlain, NY 12919 RE: The tariff classification of nutrition bars from Canada Dear Mr. Ralston: In your letter dated August 4, 2003, on behalf of Biotek, Inc., Rouyn-Noranda, Quebec, Canada, you requested a tariff classification ruling. Samples, ingredients breakdowns, and a description of the manufacturing process were submitted with your letter. The samples were examined and disposed of. Equibar brand nutrition bars are rectangular products, approximately 3-3/4 inches long, 1-1/8 inches wide, and 5/8-inch thick, packed for retail sale in heat-sealed plastic film wrappers containing 40 grams, net weight. The fig bar is composed of approximately 53 percent raisins, 26 percent dried figs, 11 percent hemp seeds, 7 percent sprouted cereal powder (spelt, kamut, rye), 3 percent puffed millet, and less than one percent wheat grass powder. The apricot bar is said to contain approximately 53 percent raisins, 26 percent dried apricots, 11 percent hemp seeds, 7 percent sprouted cereal powder (spelt, kamut, rye), 3 percent puffed millet, and less than one percent wheat grass powder. The applicable subheading for the fig bar, when in an airtight container, will be 2008.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…not elsewhere specified or included…other…mixtures…in airtight containers and not containing apricots, citrus fruits, peaches or pears…other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the fig bar, when the container (i.e., the wrapper) is not airtight, and for the apricot bar, will be 2008.92.9094, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…not elsewhere specified or included…other…mixtures…other…other. The rate of duty will be 14.9 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the almond bar, almond & carob bar, and the peanut butter & carob bar. Your request for a classification ruling should include a complete description of the processing for the brown rice syrup ingredient, and the carbohydrate profile of this ingredient. When this information is available, you may wish to consider resubmission of your request. The samples of these three items will be retained with the National Import Specialist for thirty (30) days, pending receipt of this information. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division