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

N088328 January 13, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Ms. Sue E. Shriver UTi United States, Inc. 21023 Main Street Suite D Carson, CA 90745 RE: The tariff classification of various “snack bars” from New Zealand Dear Ms. Shiver: In your letter dated December 11, 2009, on behalf on your client, Tasti Products, Ltd., you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The subject merchandise consists of three varieties of “snack bars” sold under the name “MegaNUTs” Bar. The three varieties: Caramel, Crunchy Toffee and Double Chocolate all contain: nuts (peanuts), glucose (preservative (223)), milk chocolate compound (sugar, vegetable oil (palm), milk solids cocoa powder, emulsifiers (soy lecithin, 492,476, acid (citric), flavor), puffed rice (whole rice, sugar, salt, malt barley extract), sugar, sunflower oil (antioxidant (306), food acid (citric)), humectant (glycerol), flavor (nature identical), caramelized sugar and emulsifier (soy lecithin). MegaNUTs Bar-Caramel contains caramel flavored pieces (invert sugar, sugar, apple, puree concentrate, humectant (glycerol), powdered cellulose, fructose, gelling agent (pectin), wheat fiber, caramelized sugar syrup, vegetable fat (palm), caramel flavor (ni), colors (caramel, titanium dioxide, annatto) and acidity regulator (lactic acid)). MegaNUTs Bar-Crunchy Toffee contains honeycomb pieces (sugar, glucose, vegetable fat (palm), raising agent (500), gelling agent (gelatin)). MegaNUTs Bar-Double Chocolate contains chocolate chips (sugar, vegetable fat (palm oil), cocoa powder (10%), milk solids, emulsifiers (soy lecithin, 492,476, acid (citric), flavor). The bars are packaged for retail sale in heat sealed wrappers, each weighing 50 grams and four bars to a box. The applicable subheading for all three varieties of the MegaNuts Bars 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 general rate of duty will be 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 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 181 of the Customs Regulations (19 C.F.R. 181). 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