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NY H87925




February 11, 2002

CLA-2-19:RR:NC:2:228 H87925

CATEGORY: CLASSIFICATION

TARIFF NO.: 1904.10.0040; 1904.10.0080; 1904.20.1000; 1904.20.9000

Mr. Kerry Caloyannidis
Whisk & Pin Pty Limited
P.O. Box 278
Leura NSW 2780 Australia

RE: The tariff classification of cereal products from Australia

Dear Mr. Caloyannidis:

In your letter dated January 18, 2002 you requested a tariff classification ruling.

Six products are described in your letter. All are breakfast cereals consisting of cereal grains with added fruit and/or nuts. Mountain Granola is composed of a baked mixture of rolled oats, triticale, coconut, almonds, pepitas (pumpkin seeds), linseed, vegetable oil, treacle, and spices, with apricots, cranberries, and raisins added after the mixture has cooled. Gluten Free Muesli is composed of puffed rice, puffed buckwheat, puffed millet, rice bran, currants, pepitas, almonds, coconut, barberries, apples, oranges, and strawberries. Bircher Muesli is a mixture of rolled oats, figs, barberries, dried apple, and dried lemon. Summer Muesli contains rolled oats, wheat flakes, pistachio kernels, dried currants, pineapple, apple, white mulberries, and strawberries, and coconut flakes. Leura Natural Muesli consists of rolled oats, rolled triticale, puffed rice, processed bran, almonds, cashews, figs, banana, pepitas, raisins, mango, linseed, orange, and spice. Winter Porridge contains rolled oats, rolled triticale, dried peaches, raisins, currants, hazelnuts, and spices. The cereals are packed in heat-sealed plastic bags containing 500 grams or one kilogram.

The applicable subheading for the Mountain Granola 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 Gluten Free Muesli 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 productscontaining cane and/or beet sugar. The rate of duty will be 1.1 percent ad valorem

The applicable subheading for the Summer Muesli, when in an airtight container, will be 1904.20.1000, HTS, which provides for prepared foods obtained by 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 Summer Muesli, when not in an airtight container, and for the Bircher Muesli, Leura Natural Muesli, and Winter Porridge will be 1904.20.9000, HTS, which provides for prepared 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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