CLA-2-18:RR:NC:2:228 L89984
Mr. Warren Coe
Access Business Group
7575 Fulton Street East
Ada, MI 49355
RE: The tariff classification of protein bars from Japan and Korea.
Dear Mr. Coe:
In your letter dated January 17, 2006, you requested a tariff classification ruling.
Samples submitted with your letter were examined and disposed of. Trim Advantage brand protein bars, are rectangular shaped, individually wrapped products available in four varieties: Fudgy Brownie with Almonds, Caramel Vanilla, Strawberry Crème, and Roasted Peanut. Each contains a protein blend (whey protein isolate, soy protein isolate, whey protein concentrate, hydrolyzed whey isolate), glycerin, maltitol, sunflower oil, soy nuggets (soy protein isolate, rice flour, malt, calcium carbonate), calcium phosphate, salt, lecithin, and sucralose. The Fudgy Brownie with Almonds also contains cocoa, almonds, and natural flavor. The Caramel Vanilla and Strawberry Crème flavors also contain gum arabic, natural and other flavors, and the Roasted Peanut flavor contains granulated peanuts and peanut flour. The protein bars measure approximately 3-¼ inches long, 1-3/4 inches wide, and ¼ inch thick, and weigh 60 grams each. The bars may be imported individually or as part of a “variety pack” containing all four flavors.
In your letter, you suggested the Fudgy Brownie with Almonds bar would be classified in subheading 1806.32, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other food preparations containing cocoa, and all others in subheading 1704.90. HTSUS, as sugar confectionery. We concur with your opinion concerning the classification of the Fudgie Brownie bar, but cannot agree with your suggestion for the other flavors. Based on the ingredient composition of these products. Classification in chapter 17 is inappropriate.
The applicable subheading for the Fudgy Brownie Flavor with Almonds protein bar will be 1806.32.9000, HTSUS, which provides for chocolate and other food preparations containing cocoa, other, in blocks, slabs or bars, not filled, other, other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the Caramel Vanilla, Strawberry Crème, and Roasted Peanut protein bars will be 2106.90.9985, HTSUS, which provides for food preparations not elsewhere specified or included…other…other… confectionery (including gum) containing synthetic sweetening agents (e.g. saccharin) instead of sugar. The rate of duty will be 6.4 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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division