CLA-2-19:OT:RR:NC:2:228
Mr. John Peterson
Neville Peterson LLP
17 State Street
New York, NY 10004
RE: The tariff classification of cereal products from the United Kingdom
Dear Mr. Peterson:
In your letters dated December 22, 2010 and February 11, 2011, on behalf of RTT Solutions/Bokomo Foods, Arlington, VA, you requested a tariff classification ruling.
Images of the packaging and samples of five Country Crunch® cereal products were submitted with your December letter. The samples were examined and disposed of. All varieties – Apple Cinnamon Oat, Toasted Nut Oat, Strawberry Yogurt Oat, Tropical Oat, and Lite ‘n’ Crispy Oat – are composed of roasted rolled oats, baked cereal flakes, baked “clusters,” and, depending on variety, dried fruit pieces, dried and sugar-sweetened fruit pieces, nuts, seeds, sugar, vegetable oil, salt, flavor, yogurt chips, crisped rice, soy protein, milk solids, and color. The cereals are packaged for retail sale in sealed plastic bags in cardboard boxes holding 14 ounces, net weight.
The applicable subheading for these cereal products will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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