CLA-2-:RR:NC:2:228
Mr. Adam J. Whitney
Access Business Group
7575 Fulton Street East
Ada, MI 49355
RE: The tariff classification of protein bars from Canada or China.
Dear Mr. Whitney:
In your letter dated August 6, 2007, you requested a tariff classification ruling.
Samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. The products, described as layered protein food bars in four varieties, are individually wrapped, rectangular-shaped, and measure approximately 4 inches long, 1 inch wide, and ¾ inch thick. Item nos. 103625 Chocolate, 103623 Strawberry, 103624 Lemon, and 103626 Peanut Butter, each contain soy crisp (soy protein isolate, tapioca starch, calcium carbonate, sodium bicarbonate), maltitol syrup, brown rice syrup, glycerin, milk protein isolate, and a chocolate, strawberry cream, lemon cream or caramel layer. Depending upon flavor, the bars have a dark chocolate flavored coating containing cocoa, a peanut butter flavored coating containing peanut flour and peanut oil, or a yogurt coating containing less than one percent sugar or dehydrated cane juice, and Sucralose, a synthetic sweetener.
You suggest classification of the no. 103623 Strawberry, no. 103624 Lemon, and no. 103626 Peanut Butter food bars in 2106.90.9985 Harmonized Tariff Schedule of the United States (HTSUS), as confections containing synthetic sweetening agents. We disagree. Based upon the ingredient composition of these products they will be classified elsewhere.
The applicable subheading for the layered protein food bar – no. 103626 Peanut Butter, will be 1704.90.3520, HTSUS, 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…containing peanuts, peanut butter or peanut paste. The duty rate will be 5.6 percent ad valorem.
The applicable subheading for the layered protein food bars – nos. 103623 Strawberry, 103624 Lemon, and will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa…other… confections or sweetmeats ready for consumption…other…put up for retail sale…other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the layered protein food bar – no. 103625 Chocolate 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 general rate of duty will be 6 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.
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 (CFR Part 134). The samples 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 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