The tariff classification of cereal products from New Zealand

N124996 October 14, 2010 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1904.10.0040 Mr. Chris Wilson Remarkable Foods Limited 69 Ben Lombard Crescent Pakuranga Heights Auckland, 2010 New Zealand RE: The tariff classification of cereal products from New Zealand Dear Mr. Wilson: In your letters dated September 6, 2010, September 20, 2010, and October 5, 2010 you requested a tariff classification ruling. Product specification sheets and samples were submitted with your second letter; additional information was provided with your October correspondence. Except as noted below, the samples were examined and disposed of. Vogel’s brand Café Style Luxury Muesli, Café Style Super Berry, Café Style Light, and Café Style Light Berry are breakfast cereal preparations composed of toasted cereal grains or cereal products, with added dried fruit, seeds, nuts, and sweeteners. Luxury Muesli is composed of oats, barley, apricots, banana chips, raisins, coconut, cashews, pumpkin seeds, almonds, linseeds, sunflower seeds, brown sugar, honey, canola oil, cinnamon, flavor, and vitamins. Super Berry contains oats, currants, blueberries, cranberries, fruit flakes, sugar, coconut, pumpkin seeds, cashews, polydextose, rice bran oil, citric acid, flavor and vitamins. The Light cereal consists of cornflakes, buckwheat, rice flakes, raisins, banana chips, cranberries, coconut, cashews, pumpkin seeds, almonds, linseeds, brown sugar, honey, canola oil, cinnamon, flavor, and vitamins. Light Berry is a mixture of cornflakes, buckwheat, rice flakes, raisins, currants, cranberries, almonds, linseeds, sunflower seeds, brown sugar, sugar, canola oil, juice concentrate, honey, flavor, and vitamins. Each product is put up for retail sale in a metallized film bag inside a cardboard box, containing 400 (the Light varieties) or 475 grams, net weight. The applicable subheading for the Vogel’s brand Café Style Luxury Muesli, Café Style Super Berry, Café Style Light, and Café Style Light Berry 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 (for example, cornflakes)…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. Your inquiry does not provide enough information for us to give a classification ruling on the Cafe Style Clusters, Cocoa Hazelnuts Clusters, Vanilla Almond Clusters, and Berry Clusters. Your request for a classification ruling should include a complete description of the manufacturing process for each item. When this information is available, you may wish to consider resubmission of your request. The samples of these four products will be retained with the National Import Specialist for thirty (30) days, pending receipt of the above information. If you decide to resubmit your request, please include all of the material that we have returned to you. 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