CLA-2-19:RR:NC:2:228 E87866
Mr. Jacob S. Buksbaum
Boxtree Trading Group, Inc.
5 West 86th Street
Suite 1500
New York, N.Y. 10024
RE: The tariff classification of Muesli and an oat and rice drink from Belgium.
Dear Mr. Buksbaum:
In your letter dated September 28, 1999, and your fax received October 14, 1999, you requested a tariff classification ruling.
Samples and ingredients breakdowns were submitted with your letter. Organic Muesli & Fruit contains 45 percent roasted kibbled spelt, 35 percent apple, pear, raisin, and nuts, 15 percent roasted corn flakes, 4 percent roasted kasha (buckwheat), 1 percent sesame, and less than one percent sea salt. Organic Muesli contains 34 percent oat flakes, 22 percent roasted rice flakes, 13 percent raisins, 9 percent roasted wheat flakes, 8 percent roasted kasha, 6 percent each of hazelnuts and roasted barley flakes, 2 percent sesame, and less than one percent sea salt. Organic Oat & Rice Drink consists of 86 percent water, 8 percent rice, 3 percent oat, 1 percent each of safflower oil, raw cane sugar, and natural vanilla flavor. The Organic Muesli & Fruit and Organic Muesli are packed in clear plastic bags in a box containing 100 grams, net weight. The Organic Oat & Rice Drink is put up in a carton containing 100 grams, net weight.
The applicable subheading for the Organic Muesli & Fruit will be 1904.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…other. The rate of duty will be 1.3 percent ad valorem.
The applicable subheading for the Organic Muesli, when in an airtight container, will be 1904.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals…in airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the Organic Muesli, when not in an airtight container, will be 1904.20.9000, HTS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals…other. The rate of duty will be 15.3 percent ad valorem.
The applicable subheading for the Organic Oat & Rice Drink will be 2202.90.9090, HTS, which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009…other…other…other. The rate of duty will be 0.2 cents per liter.
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