CLA-2-19:OT:RR:NC:2:228
Mr. Sean Scarbrough
Taggart International, Ltd.
6603D Royal Street
Liberty, MO 64068
RE: The tariff classification of instant oatmeal from Finland
Dear Mr. Scarbrough:
In your letters dated August 5, 2010 and August 23, 2010, on behalf of Oat Solutions, LLC, you requested a tariff classification ruling.
An image of the packaging for one product, and a product specification sheet for a second, were submitted with your first letter. Simpli brand Gluten Free Instant Oatmeal, apricot and plum variety, are composed of rolled oats, fruit, sugar, and salt. The foods are packed for retail sale in packets containing 48 grams (8.4 ounces), net weight, five packets in a box. Preparation of the oatmeal requires the user to add boiling water; cooking is not required.
In your letter, you suggested the instant oatmeal should fall in subheading 1904.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), the provision for prepared foods obtained by the swelling or roasting of cereals or cereal products. We do not agree. Based on the manner the rolled oat ingredients have been prepared, the instant oatmeal will be classified elsewhere.
The applicable subheading for the plum instant oatmeal, if the containers (i.e., the packets) are airtight, will be 1904.20.1000, HTSUS, which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains…precooked or otherwise prepared…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 applicable subheading for the plum instant oatmeal, if the container is not airtight, and for the apricot instant oatmeal, will be 1904.20.9000, HTSUS, which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains…precooked or otherwise prepared…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.
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