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

Mr. Chris J. Wilson
Remarkable Foods Limited
P.O. Box 54012
Auckland, 2144
New Zealand

RE: The tariff classification of various “Premium Nut Bars” from New Zealand

Dear Mr. Wilson:

In your letter dated November 19, 2010 you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and returned.

The products are three varieties of “Premium Nut Bars”. The bars are individually packaged in heat sealed wrappers, each weighing 40 grams, and will be sold four per box in retail chain stores. “Macadamia and Cranberry” consists of Nuts (macadamias, peanuts), Fruit (sweetened dried cranberries, sugar, cranberries, sunflower oil), Sultanas (cottonseed oil) Maltodextrin (maize), Puffed Wheat, Brown Sugar, Sunflower Oil (antioxidant 306, food acid 330), Humectant (422), Sugar, Sunflower Seeds, Honey, Emulsifier (soy lecithin), Caramelized Sugar, Food Acid (330) and Natural Raspberry Flavor.

“Nut and Fruit Bar” consists of Nuts (peanuts, almonds, sunflower oil, cashews), Fruit (sultanas, cottonseed oil, dried apricot, preservative 220, dried apple, date pieces), Maltodextrin (maize), Seeds (sunflower, pumpkin), Puffed Wheat, Brown Sugar, Sunflower Oil (antioxidant 306, food acid 330), Humectant (422), Sugar, Inulin, Honey, Emulsifier (soy lecithin) and Caramelized Sugar. “Cashew, Apricot and Coconut” consists of Nuts (cashews, peanuts), Maltodextrin (maize), Dried Apricot (preservative 220), Coconut (preservative (223), Brown Sugar, Sunflower Oil (antioxidant 306, food acid 330), Humectant (422), Sugar, Puffed Wheat, Honey, Inulin, Emulsifier (soy lecithin), Caramelized Sugar and Natural Apricot Flavor. The applicable subheading for the “Premium Nut Bars” – “Macadamia and Cranberry”, “Nut and Fruit Bar” and “Cashew, Apricot and Coconut” 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.

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 Frank Troise at (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division