CLA-2-18:RR:NC:2:228 E87825

Mr. Travis Hull
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202

RE: The tariff classification of snack bar and soup mixes from Canada.

Dear Mr. Hull:

In your letters dated August 16, 1999 and September 28, 1999, on behalf of Advitech Solutions Inc., Quebec, Canada, you requested a tariff classification ruling.

Ingredients breakdowns and samples were submitted with your second letter. The samples include a Promedis USA brand Hyperproteinic Bar, a chocolate covered, honey-coconut flavored snack bar, and Instant Hyperproteinic Mixes, which are beef or chicken flavored broth mixes. The snack bar, which measures approximately 4 ½ inches long and 2 inches wide, consists of 15.2 percent chocolate compound coating, 12.8 percent calcium caseinate, 11.8 percent soy protein isolate, 9.3 percent powdered fructose, 9.1 percent polydextrose syrup, 6.6 percent crispy soya nuggets, 5.8 percent hydrolyzed collagen, 5.4 whey protein isolate, 5.1 percent invert sugar, 4.2 percent honey, 3.9 percent water, 3.1 percent soya lecithin, 2.8 percent sorbitol, 2.7 percent canola oil, 1.4 percent artificial and natural flavor, and less than one percent each of potassium sorbate, ascorbic acid, and salt. The bars are put up in individually sealed wrappers containing 41 grams, 400 bars per carton. The chicken and beef-flavored broth mixes are yellow and off-white colored powders. The principle ingredients are whey protein isolate, polydextrose, salt, ethyl maltol, onion powder, parsley flakes, celery salt, beef and beef broth flavor, or chicken and chicken seasoning flavor, black pepper and vitamins. The Beef Broth Mix also contains caramel color powder. The broth mixes are put up in single serving pouches containing approximately 25 grams, net weight, 200 pouches to a carton. The user adds 6.5 ounces of hot water per packet, to make the broths. The snack bar and the broth mixes will be sold to clinics.

The applicable subheading for the Hyperproteinic Bar will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), 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 5.8 percent ad valorem.

The applicable subheading for the Instant Hyperproteinic Mixes (beef and chicken) will be 2104.10.0020, HTS, which provides for soups and broths and preparations therefor…dried. The rate of duty will be 3.8 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division