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NY G83657

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November 8, 2000

CLA-2-19:RR:NC:2:228 G83657

CATEGORY: CLASSIFICATION

TARIFF NO.: 1904.10.0080; 1904.20.1000; 1904.20.9000

Mr. Stephen DeCastro
All Ways Forwarding International, Inc.
701 Newark Avenue
Elizabeth, NJ 07208

RE: The tariff classification of muesli from France

Dear Mr. DeCastro:

In your letters dated August 31, 2000 and October 20, 2000, on behalf of World Finer Foods, Inc., you requested a tariff classification ruling.

Samples were submitted with your first letter, and a complete description of the manufacturing process accompanied your October letter. Organic Muesli and Organic Muesli & Fruit are dry products composed of a mixture of processed cereal grains, nuts, seeds and other ingredients, packed for retail sale in a sealed plastic film pouch in a cardboard box. Organic Muesli is said to consist of oat flakes, toasted rice flakes, sun-dried raisins, toasted wheat flakes, roasted kasha (buckwheat groats), toasted hazelnuts, toasted barley flakes, sesame, and salt. Organic Muesli & Fruit is composed of roasted kibbled spelt, sun-dried raisins, corn flakes, hazelnuts, dried apples, dried pears, roasted kasha, and sesame salt.

The applicable subheading for the Organic Muesli & Fruit will be 1904.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal productsother. The rate of duty will be 1.1 percent ad valorem.

The applicable subheading for the Organic Muesli, when packed 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. When packed in a container that is not airtight, the Organic Muesli will be classified in subheading 1904.20.9000, HTS, and 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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See also:

• Tariff No.: 1904.10.00 - Prepared foods obtained by the swelling or roasting of cereals or cereal products
• Tariff No.: 1904.20.10 - Prep food in airtght cont.,of unroast cereal flake/mixture of unroasted/roasted cereal flake/swelled cereal,no apricot/citrus/peach/pear
• 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