CLA-2-17:OT:RR:E:NC:232
Mr. Bob Mariano
Griffins Foods Ltd
P.O. Box 588
Pittsford, NY 14534
RE: The tariff classification of various “snack bars” from New Zealand
Dear Mr. Mariano:
In your letter dated October 22, 2008, you requested a tariff classification ruling.
The subject merchandise consists of five assorted snack bars. Natural Nut Bars – Trail Mix contains Roasted Nuts [Peanuts, Cashews, [Vegetable Oil, Salt], Almonds], Yoghurt Flavoured Coating [Sugar, Vegetable Fat (Emulsifier 492), Whey Powder, Yoghurt Powder [Milk Solids, Culture], Emulsifier (Soy Lecithin), Milk Fat], Dried Fruit [Sultanas, Apricots (Contains Sulphites), Raisins], Glucose Syrup (from Maize), Honey, Seeds [Pumpkin, Sunflower, Sesame] and Rice Crisps. Coffee Break Bars – Espresso contains Cereals (Rolled Oats, Rice Crisps (Rice Flour, Sugar, Salt, Emulsifier (471), Barley Malt Extract, Color (Caramel), Water), Honey Toasted Oats (Rolled Oats, Sugar, Honey), Wheat Flakes (Whole Wheat, Salt, Barley Malt Extract)), Glucose Syrup, Coffee Flavored Compound (Sugar, Vegetable Fat, Skim Milk Powder, Yoghurt Powder (Milk Solids, Culture), Ground Coffee Beans, Emulsifiers (Soy Lecithin, 492), Flavor), Chocolate Cookie Crumb (Wheat Flour, Sugar, Vegetable Oil (Antioxidants (322, 307), Colors (150c, 133, 122, 110, 102), Malt Extract (Barley, Rice), Glucose Syrup, Salt, Sodium Bicarbonate (500)), Brown Sugar, Vegetable Oil, Ground Coffee Beans (1%), Cocoa Powder, Emulsifier (Soy Lecithin), Flavor, and Color (Caramel). Harvest Chews – Caramel, Cashew and Coconut contains Cereals (Oats (20%), Corn Flakes [Corn, Sugar, Salt, Barley Malt Extract, Vitamins, Iron], Rice Crisps [Rice Flour, Emulsifier (471), Sugar, Salt, Caramel]), Milk Chocolate [Sugar, Cocoa Butter, Cocoa Liquor, Whole Milk Powder, Skim Milk Powder, Emulsifiers (Soy Lecithin, 492, 476), Flavour], Glucose Syrup (from Maize), Caramel Flavoured Pieces [Invert Sugar, Sugar, Apple Puree Concentrate, Humectant (Glycerol), Cellulose, Fructose, Pectin, Wheat Fibre, Caramelised Sugar Syrup, Vegetable Fat, Flavour, Colours (150, 171, 160(b)), Lactic Acid], Cashew Nuts, Invert Syrup, Coconut Pieces [Contains Sulphites], Brown Sugar, Canola Oil, Honey, Oat Fibre, Flavour, and Emulsifier (Soy Lecithin). The milk chocolate content for this item contains 36 percent cocoa solids and 18 percent milk solids. Natural Nut Bars – Chocolate contains Roasted Peanuts, Milk Chocolate [Sugar, Cocoa Butter, Cocoa Liquor, Whole Milk Powder, Skim Milk Powder, Emulsifiers (Soy Lecithin, 492, 476), Flavour], Dried Fruit (Sultanas, Raisins), Glucose Syrup (from Maize), Honey, Rice Crisps, and Seeds (Sesame, Sunflower). The milk chocolate content for this item contains 36 percent cocoa solids and 18 percent milk solids. Natural Nut Bars – Yoghurt contains Roasted Peanuts, Yoghurt Flavoured Coating [Sugar, Vegetable Fat (Emulsifier 492), Whey Powder, Yoghurt Powder [Milk Solids, Culture], Emulsifier (Soy Lecithin), Milk Fat], Dried Fruit (Sultanas, Raisins), Glucose Syrup (from Maize), Honey, Rice Crisps, and Seeds (Sesame, Sunflower). All varieties of these bars are packaged for retail sale and are individually wrapped in heat-sealed plastic film wrappers. They will be manufactured in New Zealand.
The applicable subheading for the Natural Nut Bars – Trail Mix, and Natural Nut Bars – Yoghurt will be 1704.90.3520, Harmonized Tariff Schedule of the United States (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: containing peanuts, peanut butter or peanut paste.” The rate of duty will be 5.6% percent ad valorem.
The applicable subheading for the Coffee Break Bars – Espresso and Natural Nut Bars – Chocolate will be 1806.32.9000, Harmonized Tariff Schedule of the United States (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 Harvest Chews – Caramel, Cashew and Coconut will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other…Put up for retail sale: Other." The rate of duty will be 5.6% 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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division