CLA-2-19:OT:RR:NC:N2:228
Ms. Kim Young
BDP International Inc.
2929 Walker Avenue N.W., 2nd floor
Grand Rapids, MI 49544
RE: The tariff classification of cereal products from Germany
Dear Ms. Young:
In your letter dated September 5, 2013, you requested a tariff classification on behalf of Meijer Distribution.
Ingredients lists and samples accompanied your inquiry. Additional information was received via an email message dated September 23, 2013. The samples were examined and disposed of. Meijer brand Bountiful Morning Granola with Chocolate & Nuts (Item # 3209156), Bountiful Morning 100% Natural Granola (Item # 484738), and Fruit & Nut Bountiful Morning Granola & Berries (Item # 3209152) are ready-to-eat cereal products, composed of baked cereal clusters, depending on variety, with added small chocolate balls, small white chocolate balls, hazelnuts, pecans, almonds, and berries, packed for retail sale in sealed plastic bags in cardboard boxes holding 18 ounces (510 grams) or 14 ounces (397 grams), net weight. The cereal clusters are baked at temperatures 130 - 230 Celsius about 20 - 30 minutes. Granola with Chocolate & Nuts contains whole grain oat flakes, sugar, oat bran, hazelnuts (whole and chopped), sunflower oil, wheat flour, pecans, chicory root fiber, whole grain oat flour, honey, cocoa butter, whole milk, oat fiber, psyllium seed husk, wheat malt flour, corn semolina, wheat bran, rice flour, chocolate liquor (less than 2 percent), natural and artificial flavor, lactose, palm oil, salt, sweet whey, caramel syrup, barley malt extract, calcium carbonate, soy lecithin, citric acid, glucose syrup, gum arabic, modified food starch, and natural mixed tocopherols. 100% Natural Granola consists of whole grain oat flakes, whole grain wheat flakes, cane sugar, sunflower oil, sliced almonds, grated coconut, honey, skim milk, natural flavor, and natural mixed tocopherols. Granola & Berries is composed of whole grain oat flakes, sugar, sunflower oil, rice flour, mixed berries (black currants, blackberries, and blueberries), grated coconut, honey, wheat gluten, barley and whole wheat malt flour, molasses, natural flavor, and natural mixed tocopherols.
The applicable subheading for the three cereal products will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…containing cane and/or beet sugar. The rate of duty will be 1.1 percent ad valorem.
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 ww.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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division