CLA-2-18:RR:NC:SP:232 J83776
Mr. Peter Woo
Yusen Global Logistics
19001 Harborgate Way
Torrance, CA 90501
RE: The tariff classification of “Nutrition Bars” from Brazil
Dear Mr. Woo:
In your letter dated April 18, 2003, on behalf of Natural Grains, LLC of Los Angeles, California, you requested a tariff classification ruling.
You submitted descriptive literature with your request. You had previously submitted product samples. The samples have been destroyed in testing. The subject merchandise is five varieties of Grain Mills Trio Brand “nutrition bars”. They will be imported as 25-gram bars, 4 ½ inches long by 1 ½ inches wide, and ½ inch thick. All will be individually foil-wrapped for retail sale. The first product is the “cereal, papaya & fruit” bar. This is said to consist of 20.21 percent rice flakes, 15.9 percent sorbitol, 12.88 percent malto dextrin, 8.32 percent glucose, 7.95 percent water, 7.29 percent dehydrated papaya, 7.29 percent corn flakes, 5.64 percent oats, 4.24 percent acacia gum, 3.76 percent dehydrated apple, 2.82 percent apricot, 1.59 percent orange juice, 1.06 percent brown sugar, and traces of salt, lecithin, flavors and stabilizers. The second product is a “banana, oats & honey” bar. This is stated to contain 21.25 percent glucose, 20 percent dehydrated banana, 15.5 percent rice flakes, 9.5 percent malto-dextrin, 8.31 percent water, 8 percent oats, 6.5 percent corn flakes, 3.75 percent banana pulp, 3.75 percent palm oil, 2 percent brown sugar, and traces of honey, salt, lecithin, and stabilizers. The third item is the ”banana & musli with chocolate” bar, which has the cereal and fruit components on a bed of chocolate. This item is described as containing 20 percent milk chocolate, 15.84 percent glucose, 10.56 percent water, 10.08 percent dehydrated banana, 8.86 percent malto-dextrin, 7.56 percent rice flakes, 4.32 percent oats, 3.6 percent raisins, 3.52 percent palm oil, 2.88 percent dehydrated papaya, 2.64 percent powdered skim milk, 2.52 percent corn flakes, 2.16 percent cashews, 1.44 percent dehydrated apple, 1.44 percent ground coconut, and traces of honey, salt, powdered cinnamon, lecithin, brown sugar, flavors and stabilizers.
The fourth variety is the “mango with yoghurt” bar. This is said to contain 21.25 percent glucose, 17.39 percent dehydrated mango, 16.97 percent rice flakes, 12.65 percent water, 8.10 percent malto-dextrin, 8 percent yogurt flavored covering, 3.73 percent oats, 3.19 percent sorbitol, 2.48 percent corn flakes, 2.02 percent palm oil, 1.52 percent glycerin, 1.01 percent brown sugar, and traces of powdered yogurt, salt, lecithin, colors, flavors, stabilizers, and citric acid. The last product is the “coco” bar. This item features a coconut flavored bar resting on a chocolate base and decorated with a chocolate zigzag on top. This product is stated to consist of 20.48 percent rice flakes, 20 percent milk chocolate, 13.44 percent glucose, 8.64 percent malto-dextrin, 7.68 percent ground coconut, 7.68 percent marshmallow, 6.23 percent water, 4.8 percent condensed milk, 3.84 percent powdered skim milk, 1.96 percent coconut milk, 1.92 percent palm oil, 1.1 percent calcium carbonate, and traces of glycerin, lecithin, flavors, stabilizers, and brown sugar.
The applicable subheading for the “banana, oats & honey” bar and the “mango with yoghurt” bar will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), 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 ”banana & musli with chocolate” bar and the “coco” bar will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The duty rate will be 6 percent ad valorem.
The applicable subheading for the “cereal, papaya & fruit” bar will be 1904.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes): cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: Other. The duty rate will be 14.9 percent ad valorem.
Articles classifiable under subheadings 1704.90.3550 and 1806.32.9000, HTS, which are products of Brazil, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".
The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at:
Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples of the “banana, oats & honey” bar and the “coco” bar that you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division