CLA-2-20:OT:RR:NC:N2:228
Ms. Marissa Kirschman
Maribel International Freight Forwarders, Inc.
211 Broadway
Lynbrook, NY 11563
RE: The tariff classification of trail mixes from Slovenia
Dear Ms. Kirschman:
In your letter dated May 4, 2021, you requested a tariff classification ruling on behalf of your client, HRIB America Inc.
An ingredients breakdown, narrative description of the manufacturing process and pictures of the product packaging accompanied your inquiry.
The subject merchandise consists of five products described as trail mixes for human consumption: “Black Pepper Mix,” “Crunchy Mix,” “Crispy and Salty Mix,” “Marathon Mix” and “Crunch Mix.”
The first product, “Black Pepper Mix,” is said to contain a blend of approximately 60 percent oil-roasted and seasoned peanuts and 40 percent oil-roasted and seasoned cashews. The product will be packaged in 2.1 oz (59 gram) bags made of ultra-high barrier laminate, packed 50 pieces per case.
The second product, “Crunchy Mix,” is said to contain a blend of approximately 40 percent oil-roasted and salted peanuts, 25 percent roasted and salted corn, 20 percent oil-roasted and salted almonds and 15 percent crispy dried cranberries. The product will be packaged in 2.1 oz (59 gram) bags made of ultra-high barrier laminate, packed 50 pieces per case.
The third product, “Crispy and Salty Mix,” is said to contain a blend of approximately 40 percent oil-roasted and salted peanuts, 20 percent pretzel balls, 15 percent oven-roasted and salted pecans, 15 percent oil-roasted and salted cashews and 10 percent oven-roasted pumpkin seeds. The product will be packaged in 2.1 oz (59 gram) bags made of ultra-high barrier laminate, packed 50 pieces per case.
The fourth product, “Marathon Mix,” is said to contain a blend of approximately 30 percent raisins, 20 percent roasted and salted sunflower kernels, 20 percent roasted and salted peanuts, 15 percent chocolate raisins and 15 percent roasted and salted cashews. The product will be packaged in 14 oz (400 gram) bags made of ultra-high barrier laminate, packed 12 pieces per case.
The fifth product, “Crunch Mix,” is said to contain a blend of approximately 40 percent raisins, and 10 percent each of the following ingredients: oven-roasted almonds, shelled, raw cashews, shelled, raw hazelnuts, oven-roasted pumpkin seeds, pecans and oil-roasted peanuts. The product will be packaged in 12 oz (340 gram) bags made of ultra-high barrier laminate, packed 12 pieces per case.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied in order. GRI 6 provides the mechanism for determining the classification of goods under the subheadings of a heading.
When goods are classifiable under two or more subheadings the provisions of GRI 3 must be followed. GRI 3 provides, in pertinent part, the following: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Since the four-digit heading (2008, HTSUS) has been determined, at issue is the applicable eight-digit subheading. Therefore, GRI 6 is implicated. GRI 6 requires that the classification of goods at the subheading level “shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the above rules [GRIs 1-5], on the understanding that only subheadings at the same level are comparable.”
No one subheading in heading 2008, HTSUS, describes “Crunchy Mix,” “Crispy and Salty Mix,” “Marathon Mix” and “Crunch Mix” as a whole. As such, we turn to GRI 3. GRI 3 (a) cannot be used to classify the merchandise concerned since the subheadings within heading 2008, HTSUS, refer to part only of the components contained in these products. GRI 3 (b) cannot be used to classify the merchandise concerned as there is no one item in heading 2008, HTSUS, that imparts the essential character by bulk, quantity, weight or value. Therefore, GRI 6 in conjunction with GRI 3 (c) is employed to determine the proper subheading for “Crunchy Mix,” “Crispy and Salty Mix,” “Marathon Mix” and “Crunch Mix,” with each product classified in the subheading occurring last in the tariff schedule, as stated below.
The applicable subheading for “Black Pepper Mix” will be 2008.19.8500, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included . . . nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together . . . other, including mixtures . . . other, including mixtures . . . mixtures. The general rate of duty will be 22.4 percent ad valorem.
The applicable subheading for “Crunchy Mix” will be 2008.93.0000, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures other than those of subheading 2008.19 … cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea). The general rate of duty will be 4.5 percent ad valorem.
The applicable subheading for “Crispy and Salty Mix,” “Marathon Mix” and “Crunch Mix” will be 2008.19.9090, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved … nuts, peanuts (ground-nuts) and other seeds … other … other …other … other. The general rate of duty will be 17.9 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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division