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NY F82427




February 28, 2000

CLA-2-19:RR:NC:2:228 F82427

CATEGORY: CLASSIFICATION

TARIFF NO.: 1904.10.0040, 1904.20.1000, 1904.20.9000

Mr. Mike Leahy
A.N. Deringer Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of breakfast cereals from Great Britain.

Dear Mr. Leahy:

In your letters dated November 17, 1999 and January 26, 2000 on behalf of Belgo International, Quebec, Canada, you requested a tariff classification ruling.

Samples of two products were submitted with your first letter. Manufacturing flow charts and a list of ingredients for four products were submitted with your second letter. The products are breakfast cereals put up in clear plastic bags in cartons containing 500 grams, net weight. Jordans Supreme Muesli is a mixture of non-roasted oats and barley flakes, toasted wheat flakes, dried honey sweetened bananas, dried pineapple, dried dates, dried papaya, coconut, almonds, pumpkin seeds, pecan nuts, and hazelnuts. Country Crisp with Strawberries, Country Crisp with Chocolate, and Country Crisp with Four Nut all contain oat flakes, barley flakes, raw cane sugar, vegetable oil, rice flour, desiccated coconut, oat flour, roasted hazelnuts, vegetarian whey powder, and sea salt. The Country Crisp with Strawberry also contains freeze-dried strawberries and natural vanilla flavoring. The Country Crisp with Chocolate also contains chocolate and natural vanilla flavoring. And the Country Crisp with Four Nut also contains Brazil nuts, pecans, almonds, and natural hazelnut flavoring. All the ingredients of the Country Crisp cereals are mixed together then baked.

The applicable subheading for the Country Crisp cereals will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal productscontaining cane and/or beet sugar. The rate of duty will be 1.1 percent ad valorem.

The applicable subheading for the Jordans Supreme Muesli cereal, when in an airtight container, will be 1904.20.1000, HTS, which provides for prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cerealsin airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the Jordans Supreme Muesli cereal, when not in an airtight container, will be 1904.20.9000, HTS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal productsprepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cerealsother. The rate of duty will be 14.9 percent ad valorem.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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