The tariff classification of various "snack bars" from New Zealand

N039135 October 21, 2008 CLA-2-17:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3520; 1704.90.3550; 1806.32.9000 Mr. Robert A. Mariano Griffins Foods Ltd PO Box 588 Rochester, NY 14534 RE: The tariff classification of various “snack bars” from New Zealand Dear Mr. Mariano: In your letter dated September 23, 2008, you requested a tariff classification ruling. The subject merchandise consists of five 30 gram “snack bars”, sold under the brand names “Nice & Natural” and “Griffins”. Nice & Natural Chocoholics Nut Bars – Almond contains roasted nuts (peanuts and almonds) milk chocolate, fruit (sultanas and raisins), glucose, honey, seeds (sunflower and sesame), rice crisps, caramel color, water, and natural flavors. The milk chocolate ingredient in this product is said to contain a minimum of 36 percent cocoa solids and 18 percent milk solids. It is described as roasted peanuts and whole almonds with raisins smothered in real milk chocolate. Nice & Natural Delectables – Orange and Cranberry Bars contains cereals (rice crisps, corn flakes, and oats), glucose syrup (from maize), yogurt flavored coating, orange flavored cranberries, honey, sweetened condensed milk, canola oil, orange flavored pieces, humectant (glycerol), emulsifier (soy lecithin), and flavors. Nice and Natural Sweet & Salty Nut Bars – Pecan contains glucose syrup (from maize), nuts (roasted peanuts and pecans), cereals (honey roasted oats, rice crisps, and wheat flakes), hazelnut flavored coating, emulsifier (soy lecithin), sugar, canola oil and flavor. Nice & Natural Zeds – Strawberry & Cream contains strawberry pieces, honey, brown sugar, vegetable oil, skim milk powder, glycerin, gelatin, flavor, blackcurrant juice concentrate and emulsifier (soy lecithin). Griffins Fruitli Strawberry 204g contains fruit (raisins, strawberry, apple, plum, and elderberry), cereals (oats, wheat, bran, and cornflakes), sugar, wheat flour, vegetable fat, glucose syrup, milk solids, humectants, coconut, whole egg powder, raising agents, stabilizers, salt, food acids, flavors, preservatives, antioxidant and colors. All varieties of these bars are packaged for retail sale in are individually wrapped in heat-sealed plastic film wrappers. They will be manufactured in New Zealand. The applicable subheading for the Nice & Natural Chocoholics Nut Bars – Almond will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the Nice & Natural Delectables – Orange and Cranberry Bars, Nice & Natural Zeds – Strawberry & Cream Bar, and Griffins Fruitli Strawberry 204g will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other…Put up for retail sale: Other." The rate of duty will be 5.6% ad valorem. The applicable subheading for the Nice & Natural Sweet & Salty Nut Bars - Pecan will be 1704.90.3520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other: confections or sweetmeats ready for consumption…other…put up for retail sale: containing peanuts, peanut butter or peanut paste. The rate of duty will be 5.6% 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 telephone number (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 Frank Troise at (646) 733-3031. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division