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NY A80846

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May 1, 1996

CLA-2-19:RR:NC:FC:228 A80846

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500, 1806.90.5900, 1904.20.9000

Mr. David Moll
Livingston International, Inc.
360 Delaware Avenue
Buffalo, New York 14202-1610

RE: The tariff classification of instant oatmeal and hot chocolate mix from Canada.

Dear Mr. Moll:

In your letters dated December 15, 1996, and February 26, 1996, on behalf of Nealanders International Inc., Etobicoke, Ontario, Canada, you requested a tariff classification ruling.

An ingredients breakdown was submitted with your first letter. The sample of instant oatmeal, submitted with your February letter, was forwarded to the U.S. Customs laboratory for analysis. "Imagine" brand maple and brown sugar flavored instant oatmeal consists of 77.73 percent instant oats, 17.5 percent sugar, 1.88 percent oat flour, 1.03 percent salt, 1 percent maple flavor and less than 1 percent each of guar gum and a vitamin blend. Preparation by the consumer involves the combination of the instant oatmeal with boiling water. The instant oatmeal is imported in boxes weighing 400 grams, net weight. Each box contains ten foil-lined packets. Laboratory analysis found the packets were not airtight. The hot chocolate mix consists of 51.03 percent sugar, 24.50 percent LD 14 milk replacer (95 percent whey solids and 5 percent whey protein concentrate solids), 10.50 percent cocoa powder, 6.50 percent glucose solids, 5 percent shortening, 1.50 percent lecithin, and less than one percent each of salt and vanillin. The hot chocolate mix will be imported in cans holding 500 grams, net weight.

The applicable subheading for the flavored hot chocolate mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 5.8 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 41.6 cents per kilogram plus 6.7 percent ad valorem.

The applicable subheading for the instant oatmeal will be 1904.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains, pre-cooked or otherwise prepared, not elsewhere specified or included...prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals...other. The rate of duty will be 16.6 percent ad valorem.

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 (19 CFR Part 134). The sample you have submitted does 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 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 1904.20.90 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted and roasted cereal flakes or swelled cereals, nesoi