CLA-2-11:OT:RR:NC:N4:231
Mr. Reinaldo Rodriguez
Customs & Trade Services Inc.
10050 N.W. 116th Way
Suite No. 9
Medley FL 33178
RE: The tariff classification of Oat Flour from Finland
Dear Mr. Rodriguez:
In your letter dated February 16 2016 you requested a tariff classification ruling.
The subject merchandise “Colloidal Instant Whole Grain Oat Flour” was submitted to us as a sample, and it subsequently has been analyzed by the New York Customs and Border Protection Laboratory. The lab finds that the sample meets the Chapter 11, Note 2(A) starch and ash content requirements for classification within that chapter of the Harmonized Tariff Schedule of the United States (HTSUS). However, the sample fails to meet the Note 2(B) sieve-test requirement for flours of heading 1102, and the Note 3(a) and 3(b) requirement for “groats and meal” of heading 1103, HTSUS. The product under review will be considered under heading 1104. “Colloidal Instant Whole Grain Oat Flour” will be imported in 20kg and 600kg bags, respectively.
The applicable subheading for the “Colloidal Instant Whole Grain Oat Flour” will be 1104.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground: Other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats. The rate of duty will be 0.5 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 https://hts.usitc.gov/current.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division