CLA-2-18:RR:NC:2:232 L89983
Mr. Warren Coe
Access Business Group
7575 Fulton Street East
Ada, MI 49355
RE: The tariff classification of meal replacement bars from Japan and Korea.
Dear Mr. Coe:
In your letter dated January 18, 2006, you requested a tariff classification ruling.
The samples submitted with your letter were examined and disposed of. Trim Advantage brand meal replacement bars are individually wrapped, rectangular shaped products available in four varieties: Blueberry Crunch Flavored, Chocolate Flavor with Coconut, Chocolate Cherry Flavor, and Crispy Rice with Chocolate. Each of the bars contains less than one percent each of natural flavors, maltodextrin, lecithin, sodium ascorbate, chromium yeast, selenium yeast, copper gluconate, niacinamide, molybdenum yeast, ferrous fumarate, vitamin E succinate, zinc oxide, vitamin A palmitate, manganese gluconate, calcium pantothenate, vitamin K, riboflavin, pyridoxine hydrochloride, vitamin D3, thiamine mononitrate, folic acid, potassium iodide, cyanocobalamin, biotin. The Blueberry Crunch Flavored Meal Replacement Bar has a yogurt flavored coating consisting of sugar, palm kernel oil, nonfat milk powder, yogurt powder, lactic acid, soy lecithin and vanilla. It also contains crisp rice nuggets (soy protein isolate, tapioca starch, rice flour, soy fiber, malt, salt), maltitol syrup, sodium caseinate, high fructose corn syrup, blueberries (blueberries, high fructose corn syrup, glycerol, safflower oil, citric acid, calcium lactate, natural flavor), corn syrup, milk protein isolate, chicory extract, sunflower oil, dicalcium phosphate, glycerin, magnesium carbonate, malic acid, and citric acid. The Chocolate Flavor with Coconut is enrobed in chocolate (sugar, palm kernel oil, whey, cocoa, partially hydrogenated palm oil, cocoa, soy lecithin, and vanilla) and also consists of corn syrup, protein blend (whey protein isolate, soy protein isolate, hydrolyzed collagen, and calcium caseinate), crisp rice nugget (soy protein isolate, rice flour, malt, and salt), High fructose corn syrup, coconut, chicory root extract, hydrogenated glucose syrup, dicalcium phosphate, glycerin, sunflower oil, and magnesium carbonate. The Chocolate Cherry Flavor and the Crispy Rice with Chocolate Flavor are coated with chocolate on the bottom and drizzled with chocolate on top. Chocolate Cherry Flavor contains cocoa crisp (isolated soy protein, cocoa powder, tapioca starch, and calcium carbonate), chocolate flavored coating (sugar, palm kernel and partially hydrogenated palm oils, alkalized cocoa, nonfat dry milk, sorbitan monostearate, soy lecithin, and vanilla), corn syrup, maltitol syrup, sodium caseinate, dried cranberries (sugar, cranberries, citric acid, elderberry juice concentrate, and sunflower oil), Arabic gum, fractionated palm kernel oil, glycerin, dicalcium phosphate, dried cherries (cherries, sugar and sunflower oil), chicory root extratct, dried figs, magnesium carbonate, cocoa butter, malic acid, and caramel color. Crispy Rice with Chocolate Flavor consists of marshmallow flavored syrup (maltitol, corn syrup, water, glycerin, lactitol, palm kernel oil, milk protein isolate, natural flavor, slat, soy lecithin, carrageenan, caramel color, and sucralose), crisp rice nugget (isolated soy protein, rice flour, tapioca starch, malt, salt, sugar, and soy fiber), chocolate flavored coating (sugar, palm kernel oil, cocoa, whey, natural flavor, and soy lecithin), calcium caseinate, gum Arabic, calcium phosphate, chicory root extract, and magnesium carbonate. The bars measure between 3-¼ and 4-1/4 inches long, 1-1/2 inches wide, and ½ to ¾-inch thick and weigh 60 grams each. The bars may be imported individually or as part of a “variety pack” containing all four flavors.
The combination of meal replacement bars in the “variety pack,” is not classifiable as a set, because the items do not meet a particular need or carry out a specific activity. Therefore, each meal replacement bar must be classified separately.
The applicable subheading for the Blueberry Crunch Flavored Meal Replacement Bar will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa…other…confections or sweetmeats ready for consumption… other…other…put up for retail sale…other. The duty rate will be 5.6 percent ad valorem.
The applicable subheading for the Chocolate Flavor with Coconut Meal Replacement bar will be 1806.31.0049, HTSUS, which provides for chocolate and other food preparations containing cocoa…other, in blocks, slabs or bars…filled… confectionery…other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the Chocolate Cherry Flavor and the Crispy Rice with Chocolate Flavored Meal Replacement bars will be 1806.32.9000, HTSUS, which provides for chocolate and other food preparations containing cocoa…other, in blocks, slabs or bars…not filled…other…other. The rate of duty will be 6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 John Maria 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division