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 three 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, Fruit & Grains” (UPC # 886926-045635), Bountiful Morning “Granola, Raisins, & Almonds” (UPC#886926-045642), Bountiful Morning “Granola & Cherries” (UPC#713733-733229), and Bountiful Morning “Granola with Cranberries – High Fiber” (UPC#713733-733243) are ready-to-eat cereal products, packed for retail sale in sealed plastic bags in cardboard boxes holding 14 ounces (397 grams) or 18 ounces (510 grams), net weight.
“Granola, Fruit & Grains” is composed of 45 percent roasted bran flakes (whole grain wheat, wheat bran, sugar, barley malt extract, and salt), 15 percent baked granola - oat clusters (whole grain oat flakes (rolled), sugar, sunflower oil, and glucose syrup), 13 percent roasted frosted flakes - coated cornflakes (corn, sugar, salt, barley malt extract, and sunflower lecithin), 12 percent raisins (raisins, glycerin, sugar, palm oil, and invert sugar), 6.5 percent date pieces, 4.5 percent pecan pieces (4.5%), and 4 percent rolled barley flakes.
“Granola, Raisins, & Almonds” consists of 85 percent baked granola - oat clusters {whole grain oat flakes (rolled), sugar, whole grain wheat flakes (rolled), toasted rice crisp (rice flour, sugar, wheat gluten, barley and wheat malt flour, and salt), cinnamon, skim milk, and salt}, 12 percent raisins (raisins, glycerin, sugar, palm oil, and invert sugar), and 5 percent sliced almonds.
“Granola & Cherries” contains 90 percent baked granola - oat clusters {whole grain oat flakes (rolled), sugar, toasted rice crisp (rice flour, sugar, wheat gluten, barley and wheat malt flour, and salt), sunflower oil, grated coconut, honey, molasses, natural flavor, and tocopherols}, 7.5 percent roasted spelt flakes (spelt, sugar, salt, barley malt extract, and sunflower lecithin), and 2.5 percent dried sour cherry pieces.
“Granola with Cranberries – High Fiber” contains 90 percent baked granola - oat clusters {whole grain oat flakes (rolled), oat bran, sugar, toasted psyllium crisp (whole grain oat flour, wheat flour, oat fiber, psyllium seed husk, sugar, corn semolina, wheat bran, palm oil, salt, and calcium carbonate), sunflower oil, chicory root fiber, honey, caramel syrup, natural flavor, and natural mixed tocopherols}, and 10 percent sweetened dried cranberries (sugar, cranberries, and sunflower oil).
The granola (oat clusters) are baked at temperatures 266 – 466 degrees Fahrenheit about 20 - 30 minutes. The bran flakes, frosted flakes, and spelt flakes are roasted at temperatures 410 – 554 degrees Fahrenheit about 1 - 5 minutes.
The applicable subheading for the “Granola, Raisins, & Almonds,” “Granola & Cherries,” and “Granola with Cranberries – High Fiber” 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, Fruit & Grains,” if imported in airtight containers, will be 1904.20.1000, HTSUS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes) … prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals … in airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the “Granola, Fruit & Grains,” if imported in non-airtight containers, will be 1904.20.9000, HTSUS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes) … prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals … other. The rate of duty will be 14.9 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