CLA-2-19:S:N:N1:228
Mr. Ted T. Lukan
Expeditors International
990 Lone Oak Road Suite 162
Eagan, MN 55121
RE: The tariff classification of breakfast cereals from England
Dear Mr. Lukan:
In your letters dated March 4, 1992 and April 2, 1992, on
behalf of General Mills, Minneapolis, MN, you requested a tariff
classification ruling.
Samples and technical information accompanied your letters.
The samples were examined and disposed of. Master Choice Deluxe
Fruit & Flake Muesli is a blend of toasted wheat flakes, raisins,
sultanas, sugar, toasted coconut chips, dried banana, dried
apples, hazelnuts, salt, malt extract, vegetable oil, vitamins
and minerals. The sample is packed in a plastic pouch in a
cardboard box, containing 12 ounces, net weight. Master Choice
Tropical Fruit Muesli is a mixture of oats, toasted wheat flakes,
corn flakes, raisins, whey powder, sugar, banana chips,
pineapple, papaya, dates, coconut, vitamins and minerals. This
product is packed in a plastic-lined paper pouch that is not
airtight, in a cardboard box containing 12 ounces, net weight.
The applicable subheading for the Master Choice Deluxe Fruit
& Flake Muesli will be 1904.10.0000, Harmonized Tariff Schedule
of the United States (HTS), which provides for food preparations
obtained by the swelling or roasting of cereals or cereal
products. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the Master Choice Tropical
Fruit Muesli will be 2008.92.9090, HTS, which provides for fruit,
nuts and other edible parts of plants, otherwise prepared or
preserved...other...mixtures... other...other. The rate of duty
will be 17.5 percent ad valorem.
The technical information is being returned to you, as
requested.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport