CLA-2-19:OT:RR:NC:N2:231
Mr. Brian Rowe
Universal Logistics Inc.
125 Commerce Valley West, Suite 750 Thornhill, Ontario L3T 7W4
Canada
RE: The tariff classification of Oatmeal Cinnamon Cookie Mix from Canada
Dear Mr. Rowe:
In your letter dated March 30, 2023, you requested a tariff classification ruling on behalf of your client, Autumn Sons Baking Co. (Sherman Oaks, CA).
The subject merchandise is gluten-free Oatmeal Cinnamon Cookie Mix. The stated ingredients are a gluten-free flour blend of chickpea flour, oat flour, potato starch, tapioca starch, and sorghum flour, sugar, gluten-free oats, ground flaxseeds, sea salt, baking soda, Ceylon cinnamon, nutmeg, and cloves. You state that the product contains 39.6 percent sugar. The cookie mix will be packed and shipped in a box containing six pouches with a total net weight of 1.66 kilograms. The Oatmeal Cinnamon Cookie Mix will be sold on Amazon and in grocery stores.
The applicable subheading for the Oatmeal Cinnamon Cookie Mix, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa, or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Mixes and doughs for the preparation of bakers’ wares of heading 1905: Other: Other: Other: Mixes and doughs described in additional U.S. note 1 to chapter 19: Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions.” The rate of duty will be 10 percent ad valorem.
If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the products will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTSUS will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.19., HTSUS.
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 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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division