CLA-2-19:OT:RR:NC:N2:228
Ms. Janeth Rendon Valencia
Manitoba LTDA.
Cra. 8 No. 34-56
Cali, Valle del Cauca 579986
Colombia
RE: The tariff classification of crunchy toasted corn from Colombia
Dear Ms. Valencia:
In your letter dated February 5, 2013 you requested a tariff classification ruling.
An ingredients breakdown, product specification sheets, and samples accompanied your inquiry. Additional information about the manufacturing process was provided in your email dated March 15, 2013. The samples were examined and disposed of. Manitoba “Crunchy Toasted Corn” is a snack food made of baked corn grains (maize) mixed with salt, vegetable oil, and antioxidant.
The product is packaged for retail sale in sealed in metallized-plastic pouches holding 1.1 ounces, net weight.
The applicable subheading for the crunchy toasted corn will be 1904.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products … other. 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 the 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 ww.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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division