CLA-2-20:OT:RR:NC:2:228
Darlene DiBernardo
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of protein bars from Canada
Dear Ms. DiBernardo:
In your letter dated August 16, 2018, you requested a tariff classification ruling on behalf of your client, Bariatrix Nutrition Corp, Canada.
Ingredients breakdowns, manufacturing narrative descriptions and flowcharts, samples, and product labels accompanied your inquiry.
Almond Coconut Protein Bars (product code: BRR356), are said to contain a protein blend (milk protein isolate, acid casein, dried egg white), isomalto-oligosaccharide, maltodextrin, cocoa butter, almond butter, almonds, organic invert syrup, water, natural flavors, erythritol, glycerin, coconut flakes, date juice concentrate, sea salt, coconut oil, vanilla extract, agar, monk fruit extract, and tocopherols. The product will be packaged for retail sale at 7 per box with a net weight of 49g (1.73oz) per bar.
Coconut Cashew Bars (product code: BRN105), are said to contain pumpkin seeds, cashews, hydrolyzed collagen, isomalto-oligosaccharide, chia seeds, coconut flakes, honey, water, coconut oil, organic coconut flour, natural flavors, Himalayan pink salt, monk fruit extract, tocopherols, and almonds. The product is imported for retail sale in boxes of 12 bars, 49g (1.73oz) each, net weight.
In your letter, you suggested tariff classification for the above described products under 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa . . . other . . . other . . . other . . . put up for retail sale . . . other. Based on the ingredients breakdowns, both products will be classified elsewhere.
The applicable subheading for the Almond Coconut Protein Bars (product code: BRR356) will be 2106.90.9898, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other . . . other . . . other . . . other. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Coconut Cashew Bars (product code: BRN105) will be 2008.19.8500, 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 . . . mixtures. The general rate of duty will be 22.4% 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 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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division