CLA-2-17:OT:RR:NC:N2:232
Mr. David Grace
Covington & Burling LLP
1201 Pennsylvania Avenue NW
Washington, DC 20004-2401
RE: The tariff classification of various “snack bars” from Australia
Dear Mr. Grace:
In your letter dated May 14, 2008, on behalf of your client, PeaceWorks Holdings LLC, you requested a tariff classification ruling.
Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The subject merchandise consists of ten 1.4 ounce “snack bars”, sold under the name “KIND Fruit + Nut Bars”. All bars contain: honey, glucose, puffed rice or puffed brown rice, lecithin (soybean) and chicory fiber. Nut Delight Bar contains nuts (almond, Brazil nut, and walnut), sesame seeds and linseed. Fruit & Nut Delight Bar contains nuts (almond, Brazil nut, and walnut), sesame seeds, linseed, fruit (dates, raisin and sultana) and linseed. Fruit & Nut with Yogurt contains nuts (almond, Brazil nut, and walnut), sesame seeds, fruits (dates, raisins and sultana) and yogurt compound. Banana & Oat Bran contains oat flakes, coconuts chips and diced bananas. Macadamia & Apricot Bar contains Macadamia nuts, coconut chips, and apricots. Almond & Apricot Bar contains almonds, coconut chips and apricots. Almond & Apricot with Yogurt Bar contains almonds, coconut chips, apricots and yogurt compound. Almond & Coconut Bar contains almonds and coconut chips. Walnut & Date Bar contains walnuts, dates and linseed. Sesame & Peanuts with Chocolate Bar contains peanuts, sesame seeds and chocolate compound. These bars are packaged for retail sale in heat-sealed plastic film wrappers.
The applicable subheading for the Nut Delight Bar, Fruit & Nut Delight Bar and Fruit & Nut with Yogurt Bar will be 1704.90.3520, 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…put up for retail sale: containing peanuts, peanut butter or peanut paste. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the Banana & Oat Bran Bar, Macadamia & Apricot Bar, Almond & Apricot with Yogurt Bar, Almond & Coconut Bar, Walnut & Date Bar, and Almond & Apricot 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… put up for retail sale…other. The rate of duty will be 5.6 percent ad valorem.
You have suggested that the Sesame & Peanuts with Chocolate Bar should be classified in subheading 1806.31.0041, HTSUS. However, examination of the Sesame & Peanuts with Chocolate Bar indicated it did not contain a center and it was not completely covered in chocolate on the top, bottom and sides. As such, this product cannot be classified in subheading 1806.31.0041, HTSUS.
The applicable subheading for the Sesame & Peanuts with Chocolate Bar will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The general 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 Frank Troise at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division