CLA-2-17:OT:RR:NC:232

Ms. Sue E. Shriver
UTi United States, Inc.
21023 Main Street Suite D
Carson, CA 90745

RE: The tariff classification of various “snack bars” from New Zealand

Dear Ms. Shiver:

In your letter dated December 11, 2009, on behalf on your client, Tasti Products, Ltd., you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The subject merchandise consists of three varieties of “snack bars” sold under the name “Tasti Natural Nut Bar”. The three varieties: “Choc & Peanut:”, “Yoghurt Fruit & Nut” and “White Choc Macadamia with Cranberries all contain: nuts (peanuts), seeds (sunflower seeds), maltodextrin, sultanas (vegetable oil (cottonseed oil)), glucose (preservative (223)), sunflower oil (antioxidant (306), food acid (citric)), puffed wheat, brown sugar, humectant (glycerol), sugar, honey, emulsifier (soy lecithin) and caramelized sugar.

Tasti Natural Nut Bar-Choc & Peanut contains milk chocolate compound (sugar, vegetable oil (palm), milk solids, cocoa powder, emulsifiers (lecithin, 492,476), acid (citric), flavor) and date pieces (diced dates 95%), rice flour (5%)). Tasti Natural Nut Bar-Yoghurt Fruit & Nut-contains seeds (pumpkin seeds), yoghurt compound (sugar, vegetable oil (palm) [emulsifiers (492, soy lecithin), acid (citric)], milk solids, yoghurt powder (3%), emulsifier (soy lecithin), flavor), dried apple (preservatives (220)), date pieces (diced dates 95%), rice flour (5%)). Tasti Natural Nut Bar-White Choc Macadamia with Cranberries contains yoghurt compound (sugar, vegetable oil (palm) [emulsifiers (492, soy lecithin), acid (citric)], milk solids, yoghurt powder (3%), emulsifier (soy lecithin), flavor), nuts (macadamias), dried cranberries (cranberries, sugar, vegetable oil (sunflower)), flavor (nature identical) and acid (citric). The bars are packaged for retail sale in heat sealed wrappers, each weighing 225 grams and six bars to a box.

The applicable subheading for the Tasti Natural Nut Bar-Yoghurt Fruit & Nut and the Tasti Natural Nut bar-White Choc Macadamia with Cranberries will be 1704.90.3520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other: confections or sweetmeats ready for consumption…other…put up for retail sale: containing peanuts, peanut butter or peanut paste. The rate of duty will be 5.6 percent ad valorem.   

The applicable subheading for the Tasti Natural Nut Bars-Choc & Peanut will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The general rate of duty will be 6 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 181 of the Customs Regulations (19 C.F.R. 181).

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 646-733-3031.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division