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 November 15, 2013, you requested a tariff classification on behalf of Meijer Distribution.
Descriptive literature and two samples were submitted with your letter. Additional information was provided via e-mail messages dated November 27, and December 2, 2013. The samples were examined and disposed of. Meijer brand Bountiful Morning “Granola & Cranberries” (UPC # 886926-045611), Bountiful Morning “Granola & Blueberries” (UPC#886926-045628), and Bountiful Morning “Granola with no Added Sugar” (UPC#713733-762281) are ready-to-eat cereal products, packed for retail sale in sealed plastic bags in cardboard boxes holding 14 ounces (397 grams), net weight.
“Granola & Cranberries” is composed of 27 percent roasted frosted flakes - coated cornflakes (corn, sugar, salt, barley malt extract, and sunflower lecithin), 22 percent roasted bran flakes (whole grain wheat, wheat bran, sugar, barley malt extract, and salt), 20 percent baked granola - oat clusters (whole grain oat flakes (rolled), sugar, sunflower oil, glucose syrup, honey, salt, natural flavor, caramel syrup, and natural mixed tocopherols), 13 percent roasted cornflakes (corn, sugar, salt, barley malt extract, and sunflower lecithin), 14 percent sweetened dried cranberries (sugar, cranberries, glycerin, citric acid, and sunflower oil), and 4 percent sliced almonds.
“Granola & Blueberries” consists of 35.5 percent baked granola - oat clusters (whole grain oat flakes, sugar, sunflower oil, glucose syrup, honey, salt, natural flavor, caramel syrup, and natural mixed tocopherols), 34.5 percent roasted frosted flakes - coated cornflakes (corn, sugar, salt, barley malt extract, and sunflower lecithin), 16 percent roasted cornflakes (corn, sugar, salt, barley malt extract, and sunflower lecithin), 11 percent dried blueberries (blueberries, apple juice concentrate, sunflower oil, and natural blueberry flavor), and 3 percent sliced almonds.
“Granola with no Added Sugar” contains 100 percent baked granola - oat clusters (whole grain oat flakes, maltitol syrup, chicory root fiber, wheat flour, sunflower oil, corn starch, wheat malt flour, salt, rice flour, natural & artificial flavor, barley malt flour, natural mixed tocopherols, and caramel color).
The granola (oat clusters) are baked at temperatures 266 – 466 degrees Fahrenheit about 20 - 30 minutes. The bran flakes, frosted flakes, and corn flakes are roasted at temperatures 410 – 554 degrees Fahrenheit about 1 - 5 minutes.
The applicable subheading for the “Granola & Cranberries,” and “Granola & Blueberries” 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.
The applicable subheading for the “Granola with no Added Sugar” will be 1904.10.0080, HTSUS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products … other. 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division