CLA-2-11:OT:RR:NC:N2:231
Ms. Jaehee Im
Speedy Accurate Mutual Consultancy (SAMC)
53 Seonggogae-ro Uiwang-si
Foil Dong, Cheonggye Ace Tower, 10th floor
Suite 10F
Gyeonggi-do, South Korea
RE: The tariff classification of Oats from Ireland
Dear Ms. Im:
In your letter dated May 8, 2019, you requested a tariff classification ruling.
There are three “Flahavan’s™” brand oat products under review.
Irish Steel Cut Oatmeal is composed of 100 percent natural whole grain Irish oats. The product is manufactured by kilning, cooling, cleaning, grading, shelling, cutting, cooking, and cool drying. The item is packaged for retail sale in 28-ounce tin cans.
Jumbo Oats Flakes is composed of 100 percent whole grain rolled oats. The product is manufactured by kilning, cooling, cleaning, grading, shelling, cutting, cooking, rolling, and cool drying. The item is packaged for retail sale in 500-gram bags.
Quick Oats is described as an instant oat porridge made in a patented process for producing instant food. The product is manufactured by kilning, cooling, cooking (heat treated in steam), rolling, cooling and drying, and packaging. The product that is packaged for retail sale will be imported in a cardboard box weighing 1.4kg (net weight) with 40 sachets (weighing 35g each).
The consumer is directed to add milk or water to the products and heat over the stove or in the microwave.
The applicable subheading for the Jumbo Oats Flakes will be 1104.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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: Rolled or flaked grains: Of oats.” The rate of duty will be 1.2 cents per kilogram.
The applicable subheading for the Steel Cut Oats will be 1104.22.0000, HTSUS, which provides for “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.
The applicable subheading for the Quick Oats, if in airtight containers, will be 1904.20.1000, HTSUS, which provides for “Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: In airtight containers and not containing apricots, citrus fruits, peaches or pears.” The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the Quick Oats, if the container is not airtight, will be 1904.20.9000, HTSUS, which provides for “Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: Other.” The rate of duty will be 14.9 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 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division