CLA-2-19:RR:NC:2:228 G85175
Mr. Stephen DeCastro
All-Ways Forwarding Int'l Inc.
701 Newark Avenue
Suite 300
Elizabeth, NJ 07208
RE: The tariff classification of cereal products from Switzerland.
Dear Mr. DeCastro:
In your letters dated October 25, 2000, and December 6, 2000, on behalf of World Finer Foods Inc., you requested a tariff classification ruling.
Samples, ingredients breakdowns, and manufacturing flow charts were submitted with your letters. The samples were examined and disposed of. Familia brand Swiss Muesli - No Added Sugar contains roasted oat and wheat flakes, unroasted millet flakes, raisins, wheat germ, hazelnuts, almonds, and "special fruit mix" (apples, flour, banana puree, date pulp). Low Fat Muesli consists of roasted oat, wheat/malt, wheat/soy, spelt, corn, and barley flakes, maize crispies, organic crispies, banana chips, dates, apple pieces, hazelnuts, and almonds. The Swiss Muesli - No Added Sugar is packed in a metalized plastic bag in a box containing 340 grams, net weight. The Low Fat Muesli is packed in a clear plastic bag in a box containing 595 grams, net weight.
The applicable subheading for the Low Fat Muesli will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be unchanged in 2001.
The applicable subheading for the Muesli - No Added Sugar, when in an airtight container, will be 1904.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 rate of duty will be unchanged in 2001.
The applicable subheading for the Muesli - No Added Sugar, when not in an airtight container, will be 1904.20.9000, HTS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…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. The rate of duty will be unchanged in 2001.
Your inquiry does not provide enough information for us to give a classification ruling on the Swiss Muesli - Original and the Low Fat Granola. Your request for a classification ruling should include a complete description of the manufacturing process for the honey flakes (094), apple flakes (18) and oat flakes (101,102).
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division