CLA-2-17:RR:NC:SP:232 E83332

Mr. Charles S. Parisi
Parisi Services, Inc.
P.O. Box 91217
Los Angeles, CA 90009

RE: The tariff classification of “Be Natural Energy Bars” from Australia

Dear Mr. Parisi:

In your letter dated June 10, 1999, on behalf of Surene PTY Ltd., you requested a tariff classification ruling.

Samples were submitted with your request. The subject merchandise consists of five types of energy bars. Almond & Coconut is stated to contain almonds, coconut, honey, glucose and puffed rice. Walnut & Date contains walnuts, dates, sultanas, honey, glucose and puffed rice. Sunflower & Pepita contains sunflower seeds, pepita, sesame seeds, honey, glucose and puffed rice. Sesame Nut Split contains sesame seeds, peanuts, compound milk chocolate, honey and puffed rice. Almond & Mixed Fruit contains almonds, apricot, sultanas, peach, nectarine, apple, sesame seeds, honey, glucose and puffed rice. Each bar is packaged for retail sale and has a net weight of 50 grams.

The applicable subheading for the Almond & Coconut, Walnut & Date, Sunflower & Pepita and Almond & Mixed Fruit energy bars will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery...not containing cocoa...other: confections or sweetmeats ready for consumption ... other...put up for retail sale...other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the Sesame Nut Split energy bar will be 1806.31.0041, HTS, which provides for Chocolate and other food preparations containing cocoa... other, in blocks, slabs or bars: filled...confectionery: containing peanuts, peanut butter or peanut paste. The rate of duty will be 5.8 percent ad valorem.

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 John Maria at 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division