The tariff classification of a snack food from Australia

NY M84236 June 22, 2006 CLA-2-19:RR:NC:N2:228 M84236 CATEGORY: Classification TARIFF NO.: 1904.10.0040 Ms. Susan Todd Gram Pty. Ltd. P.O. Box 557 Lindfield, NSW 2070 Australia RE: The tariff classification of a snack food from Australia Dear Ms. Todd: In your letter dated June 6, 2006 you requested a tariff classification ruling. Samples, a description of the production process, and nutritional information accompanied your letter. The samples were examined and disposed of. The product consists of individual kernels of corn that have been expanded (“puffed”) by high temperature and steam, coated with a syrup composed of sugar, salt, water, spices, and flavors, dried, and packed into 100-gram retail packages. The applicable subheading for the puffed corn snack food will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…containing cane and/or beet sugar. The rate of duty will be 1.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division