CLA-2-11:OT:RR:NC:2:231
Mr. Sean K. Scarbrough
Taggart International, Ltd.
6603D Royal Street, Ste. B
Liberty, MO 64068
RE: The tariff classification of a milled oat product from Finland.
Dear Mr. Scarbrough:
In your letter dated February 15, 2011, you requested a tariff classification ruling on behalf of Oat Solutions, LLC (Palm Beach Gardens, Florida).
An off-white powder described as “gluten-free oat flour” was submitted to us as a sample, and it subsequently has been analyzed by the New York Customs & Border Protection Laboratory. The lab finds that the sample meets the Chapter 11, Note 2(A) starch/ash content requirements for classification within that chapter of the Harmonized Tariff Schedule of the United States (HTSUS). However, the sample fails to meet the Note 2(B) sieve-test requirement for flours of heading 1102, but does meet the Note 3(b) requirement for “groats and meal” of heading 1103, HTSUS.
You have indicated that the product will be imported and sold in 12.35-oz (350 gram) retail packages which are marked “Gluten Free Whole Oat Flour,” and which suggest use as an ingredient in pancakes, muffins, cakes, cookies and savory dishes like meatballs and chicken piccata.
The applicable subheading for the above-described milled-oat product will be 1103.19.1200, HTSUS, which provides for cereal groats, meal and pellets: groats and meal: of other cereals: of oats. The rate of duty will be 0.8 cents per kilogram.
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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
These goods may also be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location:
U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990
Web site: www.aphis.usda.gov
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division