CLA-2-12:OT:RR:NC:232
Mr. David Lawlor
Linwoods Health Foods
190 Monaghan Road
Armagh N. Ireland
BT60 4EZ
RE: The tariff classification of food products from Ireland
Dear Mr. Lawlor:
In your letter dated September 25, 2013, you requested a tariff classification ruling.
Samples, ingredients breakdowns and a description of the manufacturing process accompanied your letter. The articles are granular products composed of various seeds, added (at a suggested dosage of 4 tablespoons) as a nutritional supplement to hot or cold cereals, yogurt, soups, salads, smoothies, and other foods. The products are packed for retail sale in sealed foil pouches containing from 200 to 425 grams, net weight.
Linwoods Ground Organic Flaxseed, Sunflower & Pumpkin Seeds contains 50 percent flaxseed, 25 percent pumpkin seeds and 25 percent sunflower seeds. Linwoods Ground Organic Sunflower & Pumpkin Seeds contains 50 percent sunflower seeds and 50 percent pumpkin seeds. Linwoods Ground Flaxseed with Probiotic & Vitamin D contains 99.69 percent flaxseed and 0.3 percent Probiotic (bacillus coagulans).
The ingredients may be sourced from a number of countries. In Ireland, the seeds are scanned, flash sterilized, milled, and mixed to achieve the desired consistency. Then they are fortified, where indicated, and filled into pouches infused with nitrogen to bring the oxygen level below 7 percent, ensuring a 12-month shelf life.
The applicable subheading for the Linwoods Ground Organic Flaxseed, Sunflower & Pumpkin Seeds will be 1204.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flaxseed (linseed), whether or not broken…other. The rate of duty will be 0.39 cents per kilogram.
The applicable subheading for the Linwoods Ground Organic Sunflower & Pumpkin Seeds will be 1212.99.9200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit stones and kernels and other vegetable products . . . of a kind used primarily for human consumption, not elsewhere specified or included . . . other . . . other . . . other. The rate of duty will be Free.
The applicable subheading for the Linwoods Ground Flaxseed with Probiotic & Vitamin D will be 2008.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included . . . nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together . . . other, including mixtures . . . other, including mixtures . . . other . . . other. The rate of duty will be 17.9 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 Frank Troise (chapter 12) at (646) 733-3031 and National Import Specialist Bruce N. Hadley, Jr. (chapter 20) at (646) 733-3029.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division