CLA-2-17:OT:RR:NC:N2:232
Ms. Julia Elkina
AT&M Holding GmbH
Rosenbursenstrasse 2/21
Vienna, Austria 1010
RE: The tariff classification of energy bars from Poland
Dear Ms. Elkina:
In your letter dated February 18, 2021, you requested a tariff classification ruling.
An ingredients breakdown, product specification sheet, manufacturing flowchart and pictures of the products accompanied your inquiry.
The subject merchandise is described as energy bars in two varieties – Banana and Wildberry. Each variety is said to contain castor sugar derived from sugar beets, water, salt, glucose syrup, invert sugar syrup, sorbitol syrup, vegetable fat, lecithin, rice crisps, oat flakes, quinoa puffing, vitamin- caffeine-taurine-blend esarom, aroma and maltodextrin. The Banana bar also contains sesame seeds, raisins, and banana cubes. The Wildberry bar also contains lingonberry esarom, blackcurrant and blueberry. The energy bars measure approximately 10 centimeters in length, 3 centimeters in width, are 1.5 centimeters thick and weigh 25 grams each. The energy bars will be imported for retail sale, packed 24 pieces per carton, and will be sold online at Amazon.com.
The applicable subheading for the energy bars will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sugar confectionary (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other: Put up for retail sale: Other.” The rate of duty will be 5.8 percent 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 the World Wide Web at https://hts.usitc.gov/current.
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.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division