The tariff classification of snack foods from Australia, the Netherlands, and France

N058323 May 1, 2009 CLA-2-18:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1806.90.9019; 1905.31.0049 Mr. Eric Aronowitz Mars Snackfood US, LLC 800 High Street Hackettstown, NJ 07840 RE: The tariff classification of snack foods from Australia, the Netherlands, and France Dear Mr. Aronowitz: In your letter dated March 31, 2009 you requested a tariff classification ruling. Your letter was received by this office on April 22, 2009. Samples of three products were submitted with your letter. The samples were examined and disposed of. Mars brand “Planets” are small, chocolate-covered balls with a center of crisp malt, caramel, or cream-flavored nougat. The sample is a retail package consisting of the chocolate-covered balls in a film pouch containing 264 grams, net weight. “Pods with Twix” are concave biscuits, approximately one inch square, filled with caramel and chocolate. Forty “Pods” are packed in a film pouch holding 140 grams, net weight. “Balisto” is a candy bar-shaped product composed of a baked biscuit topped with any one of several different layers (corn/cereal, muesli, grain, yogurt and berries, almond and honey, cocos, hazelnut), and completely enrobed in chocolate. The retail package consists of nine 20-gram, individually-wrapped “Balisto” bars on a paper tray, wrapped in plastic film. The applicable subheading for the “Planets” will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other…other…confectionery…other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the “Pods” and “Balisto” products will be 1905.31.0049, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’’ wares, whether or not containing cocoa…sweet biscuits…other…other. The rate of duty will be free. 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample packages of Planets and Balisto do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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