NY 813813 September 13, 1995
CLA-2-17:S:N:N7:232 813813
Mr. Jesus Llanos-Pinera
Boricua Empaque, Inc.
P.O. Box 1741
San Juan, PR 00902-1741
RE: The tariff classification of Granola Bars from Colombia.
Dear Mr. Llanos-Pinera:
In your letter dated August 15, 1995, you requested a tariff
classification ruling.
You sent an ingredient breakdown of the product in question.
You had previously submitted samples of the raisin and pineapple
flavored granola bars with your original request, dated July 26,
1995. The product is packed six fruit flavored 18 gram granola
bars to a box. Each granola bar is composed of approximately 58
percent dry ingredients (mainly crisp rice, peanuts, oat flakes
and dried fruit), approximately 32 percent binder (mainly glucose
syrup, honey and vegetable fat) and approximately 10 percent
coating (mainly sugar and maltodextrin). All are packaged in
small units for retail sale.
The applicable subheading for the fruit flavored granola
bars will be 1704.90.2005, Harmonized Tariff Schedule of the
United States (HTS), which provides for sugar confectionery
(including white chocolate), not containing cocoa...other...
confections or sweetmeats ready for consumption...other...put up
for retail sale. The duty rate will be 6.8 percent ad valorem.
Articles classifiable under subheading 1704.90.2005, HTS,
which are products of Colombia are entitled to duty free
treatment under the Andean Trade Preference Act (ATPA) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport