CLA-2-19:RR:NC:N2:228 R03074
Ms. Rebecca Friedlander
Rutherford & Meyer
11B Gaya Grove
Ngaio, Wellington 6004 New Zealand
RE: The tariff classification of muesli from Australia
Dear Ms. Friedlander:
In your letter dated January 9, 2006 you requested a tariff classification ruling.
Descriptive literature accompanied your letter. Toasted Fruit Muesli is a breakfast cereal product in three varieties: Original, Orchard, and Tropical. All consist of dried fruits and a baked cereal component, packed for retail sale in sealed plastic pouches inside a cardboard carton, holding 500 grams, net weight. The cereal component in each product consists of oats, whole milk, wheat bran, brown sugar, and spices. These ingredients are blended together, baked, cooled, and placed into the plastic pouch. The dried fruit component in the Original variety consists of sultanas, dates, coconut, and apricots. The Orchard variety contains dried pears, coconut, figs, papaya, and apple, and the Tropical fruit component is dried coconut, pineapple, papaya, mango, and banana chips. The dried fruit mixture is placed into its own sealed bag, and inserted into the pouch containing the cereal mix.
The applicable subheading for the Toasted Fruit Muesli 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.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division