United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L84555 - NY L84606 > NY L84601

Previous Ruling Next Ruling
NY L84601




May 31, 2005

CLA-2-19:RR:NC:2:228 L84601

CATEGORY: CLASSIFICATION

TARIFF NO.: 1904.10.0040, 1904.20.1000, 1904.20.9000

Ms. Maureen Spektor Bell
Liberty Richter
400 Lyster Avenue
Saddlebrook, NJ 07663

RE: The tariff classification of breakfast cereals from the United Kingdom.

Dear Ms. Bell:

In your letter dated February 17, 2005, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your letter. Descriptions of the manufacturing process were submitted with letters dated March 9, 2005 and April 25, 2005, and a facsimile transmission dated May 25, 2005. The products are described as breakfast cereals. Supreme Muesli consists of unroasted oat flakes, unroasted barley flakes, raisins, roasted wheat flakes, sultanas, banana chips, pineapple, dates, papaya, coconut chips, pumpkin seeds, almonds, hazelnuts, and pecans. Morning Crisp Nut contains unroasted oat flakes, sugar, unroasted barley flakes, almonds, hazelnuts, Brazil nuts, pecans, vegetable oil, rice flour, dessicated coconut, oat flour, sea salt, and hazelnut paste. Morning Crisp Strawberry contains unroasted oat flakes, sugar, unroasted barley flakes, vegetable oil, rice flour, dessicated coconut, oat flour, roasted hazelnuts, sea salt, and vanilla flavor. The Morning Crisp cereals are made by combining the wet and dry ingredients, baking, cooling, and breaking into clusters. The muesli is made by combining all ingredients, with no further processing.

The applicable subheading for the Morning Crisp Nut and Morning Crisp Strawberry 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 Supreme Meusli, when packed in airtight containers, 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 not packed in airtight containers the applicable subheading 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 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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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,

Previous Ruling Next Ruling

See also: