The tariff classification of an oat topping from Thailand

N075657 September 22, 2009 CLA-2-98:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 9801.00.1095 Mr. S. Richard Shostak Stein Shostak Shostak Pollack & O’Hara, LLP 865 South Figueroa Street Los Angeles, CA 90017 RE: The tariff classification of an oat topping from Thailand Dear Mr. Shostak: In your letter dated September 11, 2009, on behalf of Dole Packaged Foods, LLC, you requested a tariff classification ruling. The product is an oat topping for a fruit dessert product, “Fruit Crisps.” The latter was the subject of ruling N053642, issued to your client on March 10, 2009. In your letter, you state the oat topping component of the Fruit Crisp is an oven-baked product composed of rolled oats, brown sugar, and other ingredients, made in the United States and exported in bulk to Thailand. In Thailand, a pre-measured (0.585 oz.) amount of topping is dispensed into the empty “top cap” of the fruit dessert product, sealed, and then force-fitted onto the fruit cup. The two-part dessert Fruit Crisp dessert product is then packed in a paper board sleeve for retail sale, and exported to the United States. The oat topping described above, a product of U.S. origin, will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the oat topping will be 9801.00.1095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1095 are free of duty. 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 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