CLA-2-18:S:N:N7:232-889372
Ms. Brenda Armstrong
Rio Trading Company, USA
3416 Hopkins Avenue
Baltimore, MD 21227
RE: The tariff classification of BUZZ BAR, a health food bar from
the United Kingdom.
Dear Ms. Armstrong:
In your letter dated August 12, 1993, you requested a tariff
classification ruling.
Your query concerns the classification of a chocolate coated health
food bar which will be packaged for retail sale in 50 gram units. The bars
contain 29.2 percent oats, 28.5 percent chocolate coating, 9.4 percent raw
cane sugar, 8.8 percent honey, 7.04 percent sunflower oil, 5.2 percent
guarana powder, 3.3 percent whole wheat flour, 3.3 percent coconut, 2.4
percent hazelnuts, 1.5 percent sesame seeds, 0.6 percent lecithin, 0.4
percent almonds, 0.1 percent salt and 0.2 percent binder. A sample was
forwarded with your request. The sample was opened, examined and disposed
of.
The applicable subheading for the health food bar will be
1806.31.0040, Harmonized Tariff Schedule of the United States (HTS), which
provides for chocolate and other food preparations containing
cocoa...other, in blocks, slabs or bars...filled...confectionery.
The rate of duty will be 7 percent ad valorem.
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